Kerala High Court
Jincy Babu vs Union Of India on 15 November, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:85470
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 15TH DAY OF NOVEMBER 2024 / 24TH KARTHIKA, 1946
WP(C) NO. 32881 OF 2024
PETITIONER:
JINCY BABU,
AGED 36 YEARS,
W/O. SEBASTIAN M.J, MUTHIRAKALAYIL HOUSE, CHERUKATTUR
P.O, PANAMARAM, WAYANAD, PIN - 670721.
BY ADVS.
K.I.SAGEER
MUHAMMED YASIL
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF
REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001.
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001.
3 DEPUTY DIRECTOR, DIRECTORATE GENERAL OF GST
INTELLIGENCE,
OFFICE OF THE ADDITIONAL DIRECTOR GENERAL KOCHI ZONAL
UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR P.O,
KOCHI, PIN - 682017.
WP(C) NO. 32881 OF 2024
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4 DEPUTY/ASSISTANT COMMISSIONER, CGST KOZHIKKODE
RURAL DIVISION,
GST BHAVAN, C.R. BUILDING, MANANCHIRA, KOZHIKKODE,
PIN - 673001.
5 STATE OF KERALA,
REPRESENTED BY SECRETARY TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001.
BY ADV R.HARISHANKAR
SMT.JASMINE M M, GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
15.11.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 32881 OF 2024
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JUDGMENT
This writ petition has been filed seeking six months time to
reply to Ext.P2 show cause notice. The petitioner is the wife of one
Sebastian, who is stated to be the Managing Director of a Company
known as Dhanakodi Chits Private Limited. It is the case of the
petitioner that the husband of the petitioner is presently in custody in
connection with certain cases registered against the Company and its
officials. It is submitted that no reply could be filed to the show cause
notice as all the authorized personnel to represent the Company are
presently in custody and fresh appointment of authorized personnel
has not been made so far.
2. The learned Standing Counsel appearing for the
respondents would submit that the time period for adjudication of
Ext.P2 show cause notice will expire by 04.02.2025 and if this Court is
inclined to grant any time, such time may be granted taking note of the
fact that final orders of adjudication have to be issued by 04.02.2025.
Having considered the matter and having heard the
submissions of the learned Standing Counsel appearing for the
respondent and though I am not convinced that the petitioner has any
locus standi in this case, considering the peculiar circumstances, this
WP(C) NO. 32881 OF 2024
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writ petition will stand disposed of directing that the time for filing a
reply to Ext.P2 show cause notice will stand extended till 31.12.2024.
The writ petition ordered accordingly.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 32881 OF 2024
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APPENDIX OF WP(C) 32881/2024
PETITIONER EXHIBITS
Exhibit-P1 A TRUE COPY OF THE INTERIM ORDER DATED
08.03.2023 IN WRIT PETITION (CIVIL)
NO.6902/2023 OF THIS HON'BLE COURT
Exhibit-P2 A TRUE COPY OF THE SHOW CAUSE NOTICE
DATED 24.07.2024 ISSUED BY THE 3RD
RESPONDENT
Exhibit-P3 A TRUE COPY OF THE REPLY DATED NIL
SUBMITTED TO THE 4TH RESPONDENT
