Mohan Singaram vs Enforcement Officer
2024 Latest Caselaw 14522 Ker

Kerala High Court

Mohan Singaram vs Enforcement Officer on 31 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                   PRESENT

              THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN

            FRIDAY, THE 31ST DAY OF MAY 2024 / 10TH JYAISHTA, 1946

                           WP(C) NO. 18125 OF 2024

PETITIONER:
              MOHAN SINGARAM
              AGED 42 YEARS
              S/O. SINGARAM, RESIDING AT 6-E, RAMAN PALAKADU,
              SURIYAMPALAYAM, BHAVANI, ERODE, TAMIL NADU, PIN - 638 316.

              BY ADVS.
                  T.V.GEORGE
                  JIMMY GEORGE (THADATHIL)
                  LINDA GEORGE

RESPONDENTS:
     1     ENFORCEMENT OFFICER,
           ENFORCEMENT SQUAD, STATE GST DEPARTMENT, MINI CIVIL
           STATION, KAKKAD, KUNNAMKULAM, PIN - 680 503.

     2        ASST. ENFORCEMENT OFFICER
              ENFORCEMENT SQUAD, STATE GST DEPARTMENT, MINI CIVIL
              STATION, KAKKAD, KUNNAMKULAM, PIN - 680 503.

     3        SHRI TIRUPATI STEEL ALLOYS
              VALLICODEKAIPATTOOR KADAVU, PATHANAMTHITTA, KERALA,,
              PIN - 689 648.

     4        VMC STEEL ALLOYS INDUSTRY,
              MOTTAIVELAN KADU, PANNIYAMPALLI, CHENNIMALAI, TAMIL NADU,
              PIN - 638 051.

     5        KESHAVARAJ S,
              S/O SAKTHI, NALLIGAOUNDERPUDUAR, VELLALAPPALLAYAM, ERODE
              DISTRICT, TAMIL NADU, PIN - 638 501.

              BY ADV. JASMIN M.M.-GOVERNMENT PLEADER.


         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

31.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 18125 OF 2024

                              : 2 :



                          JUDGMENT

The petitioner is the registered owner of a goods

carriage vehicle bearing Reg.No.TN 86 D 9339 having

National permit. The said vehicle was intercepted by the

2nd respondent on 12.03.2024, at Kanzhikode in Palakkad

and found certain infirmities and issued Exts.P3 and P4

notices such as Form GST Mov - 01 & 02. Though the

temporary driver of the petitioner refused to received

this notices. He also did not inform the petitioner of the

same. When the petitioner approached the motor

vehicles authorities in Tamil Nadu for renewal of the

permit he came to know that the vehicle has been

blacklisted pursuant to the request made by the 1 st

respondent.

2. The petitioner states that he is willing to pay WP(C) NO. 18125 OF 2024

the amounts pursuant to Exts.P3 and P4 and on such

remittance the blacklisting may be revoked. Accordingly,

he has filed this writ petition for the following reliefs:-

"i) Call for entire records relating to the above cases;

ii) Issue a writ of mandamus or any other appropriate writ, direction or order, commanding the 1st and 2nd respondents to issue notices u/s. 129 of CGST Act to be issued pursuant to Ext.P3 and P4 notices, which would be required to be issued by the authorities, enabling payment of the same.

iii) Issue a writ of mandamus or any other appropriate writ, direction or order, directing the 1st and 2nd respondents to issue necessary communication/ directions to the Eride (West) RTO, Tamil Nadu to remove/ revoke the blacklisting of the petitioner's vehicle, after payment of amounts demanded by the respondents herein lieu of detention."

WP(C) NO. 18125 OF 2024

3. When the writ petition came up for

consideration on 24.05.2024, the learned Government

Pleader, on instructions, submitted that the petitioner

will have to approach the 2nd respondent with necessary

documents for payment of the amount pursuant to

Exts.P3 and P4. The petitioner, accordingly, approached

the 2nd respondent, and the 2nd respondent issued a

communication dated 28.05.2024 calculating the amount

pursuant to Exts. P3 and P4. It is further intimated that

a Show Cause notice under Section 130 of the CGST /

SGST Act, 2017 read with Section 122 will be issued on

receiving direction from this Court.

4. The learned Counsel for the petitioner states

that being the owner of the conveyance he is entitled for

an opportunity of hearing under Section 130 of the CGST WP(C) NO. 18125 OF 2024

Act.

In the light of the communication dated 28.05.2024

referred to above, handed over to me by the learned

Government Pleader, there will be a direction to the

2nd respondent to issue Show Cause notice to the

petitioner and to complete the proceedings pursuant

thereto in accordance with law, as expeditiously as

possible, at any rate, within a period of one month from

the date of receipt of a copy of this judgment.

The writ petition is disposed of.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) NO. 18125 OF 2024

APPENDIX OF WP(C) 18125/2024

PETITIONER'S EXHIBITS

EXHIBIT P1 TRUE COPY OF REGISTRATION CERTIFICATE OF VEHICLE BEARING NO, TN 86 D 9339 DATED 6.5.2019 HAVING NATIONAL PERMIT.

EXHIBIT P2 THE TRUE COPY OF THE E-WAY BILL NO.531623419479 GENERATED ON 11/03/'24 FOR THE TRANSPORTATION OF GOODS.

EXHIBIT P3 TRUE COPY OF THE FORM GST MOV - 01 NOTICE DTD 12/03/'24.

EXHIBIT P4 TRUE COPY OF THE FORM GST MOV - 02 NOTICE DTD 12/03/'24.

EXHIBIT P5 TRUE COPY OF THE REASON STATED FOR THE BLACKLISTING OF THE PETITIONER'S VEHICLE.