Kerala High Court
Binu Purushothaman vs Assistant Commissioner on 1 November, 2024
Author: P Gopinath
Bench: P Gopinath
WP(C) No.28483/2024 1/3 Order Date : 01-11-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 1ST DAY OF NOVEMBER 2024 / 10TH KARTHIKA, 1946
WP(C) NO. 28483 OF 2024
PETITIONER(S):
BINU PURUSHOTHAMAN, AGED 53 YEARS, PROPRIETOR, TELE TECH ENGINEERS &
CONTRACTORS, PMC/X592-386, II/ 386, MG COMPLEX, NH 208, TB JUNCTION,
VALACODE P.O., PUNALUR, KOLLAM, PIN-691331
RESPONDENT(S):
1. ASSISTANT COMMISSIONER, OFFICE OF ASSISTANT COMMISSIONER, CENTRAL
TAX AND CENTRAL EXCISE, KOLLAM DIVISION, ST. MARY'S BUILDING,
KADAPPAKADA, KOLLAM, PIN-691008
2. SUPERINTENDENT OF CENTRAL TAXES AND CENTRAL EXCISE, AREAR CELL,
OFFICE OF SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, KOLLAM
DIVISION, ST. MARY'S BUILDING, KADAPPAKADA, KOLLAM, PIN-691008
3. THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, OFFICE OF THE
COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM
COMMISSIONERATE, GST BHAVAN, PRESS CLUB ROAD, STATUE,
THIRUVANANTHAPURAM, PIN-695001
4. THE FEDERAL BANK LIMITED, OPPOSITE EDAMON LP SCHOOL, EDAMON P.O.,
KOLLAM, REPRESENTED BY ITS-BRANCH MANAGER, PIN-691307
Writ Petition (Civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to pass an interim order staying the operation of
Ext.P7-assessment order and Ext. P9-recovery notice as well as all further
coercive recovery steps in pursuance thereof against the petitioner with
reference to the 1.4.2012 to 1.7.2017 i.e FYS 2012-2013, 2013-2014,
2014-2015, 2015-2016, 2016-2017 and 2017-2018 also direct the 1st
respondent to lift the freezing of bank account bank accounts held by the
petitioner with the 4th Respondent- Banks pending disposal of the above
Writ Petition(C).
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Court's order dated
22-10-2024 and upon hearing the arguments of M/S. R. JAIKRISHNA, NARAYANI
HARIKRISHNAN, C.S. ARUN SHANKAR, GANESAN M. & ANISH P., Advocates for the
petitioner, and of SRI. V. GIRISHKUMAR, STANDING COUNSEL, CENTRAL BOARD
OF INDIRECT TAXES AND CUSTOMS for R1 TO R3, the court passed the
following:
WP(C) No.28483/2024 2/3 Order Date : 01-11-2024
GOPINATH P., J.
========================
W.P (C) No.28483 of 2024
========================
Dated this the 01st day of November, 2024
ORDER
Having heard the learned counsel for the petitioner and the
learned Standing Counsel appearing for the Department at length
and having perused the judgment of the Madras High Court in
N.S.Rathinam and Sons Pvt. Ltd. v. Assistant Commissioner of GST
and Central Excise, Dindigul [(2023) 8 Centax 232 (Mad.)], I am of
the view that the petitioner can also be permitted to avail the
benefit of the Amnesty Scheme [Sabka Vishwas (Legacy Dispute
Resolution) Scheme].
The learned Standing Counsel appearing for the Department
seeks time to get instructions as to what will be the amount payable
by the petitioner if the directions issued by the Madras High Court
in N.S.Rathinam and Sons Pvt. Ltd.(supra) is applied to the facts of
the present case also.
Post on 06.11.2024.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) No.28483/2024 3/3 Order Date : 01-11-2024
APPENDIX OF WP(C) 28483/2024
Exhibit P1 A TRUE COPY OF THE RELEVANT EXTRACT OF FINANCE ACT,
2019 DATED 1.8.2019
Exhibit P2 A TRUE COPY OF THE APPLICATION SUBMITTED BY THE
PETITIONER IN FORM SVLDRS 1 DATED 15.1.2020
Exhibit P3 A TRUE COPY OF THE STATEMENT ISSUED BY THE DESIGNATED
COMMITTEE IS FORM SVLDRS 3 DATED 24.2.2020
Exhibit P4 A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DATED 30.12.2020
Exhibit P5 A TRUE COPY OF THE AUTHORISATION ISSUED BY THE
PETITIONER TO HIS CHARTERED ACCOUNTANT DATED 3.2.2022
Exhibit P6 A TRUE COPY OF THE RECORD OF THE PERSONAL HEARING
ISSUED BY THE 1ST RESPONDENT DATED 3.2.2022
Exhibit P7 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DATED 10.2.2022
Exhibit P8 A TRUE COPY OF THE LETTER ISSUED BY THE 4TH RESPONDENT
DATED 30.7.2024
Exhibit P9 A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY
THE 1ST RESPONDENT TO THE 4TH RESPONDENT BANK DATED
29.7.2024
Exhibit P10 A TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT
OF DELHI IN W.P.(C) 8675/2017 DATED 17.12.2019
