Kerala High Court
B.S Pai And Co vs Superintendent on 3 October, 2024
Author: P Gopinath
Bench: P Gopinath
WP(C) No.21008/2024 1/4 Order Date : 03-10-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
Thursday, the 3rd day of October 2024 / 11th Aswina, 1946
WP(C) NO. 21008 OF 2024
PETITIONER:
B.S. PAI AND CO, KRISHNA CENTRE, MAIN ROAD, BADIADKKA, KASARGODE REP
BY MANAGING PARTNER, KISHOR SHENOY.U,PIN-671551
RESPONDENTS:
1. SUPERINTENDENT,CENTRAL TAX AND CENTRAL EXCISE, KASARGODE
RANGE,C.R.BUILDING,KASARGODE,PIN -671121.
2. MADHAV MOTORS, NH 17, NADAL,P.O.EDAKKAD,KANNUR,PIN-670663.
3. STATE TAX OFFICER, 3RD CIRCLE, STATE GST
DEPARTMENT,KANNUR,PIN-670001.
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 interim orders staying all further proceedings pursuant to
Ext. P5 order pending disposal of this Writ Petition.
This petition coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
M/S.P.RAGHUNATHAN, PREMJIT NAGENDRAN, M.SHYLAJA & RISHAL.K Advocates for
the petitioner and of SRI.R.HARISHANKAR Advocate for the respondent 1, the
court passed the following:
WP(C) No.21008/2024 2/4 Order Date : 03-10-2024
GOPINATH P., J.
================
W.P.(C.) No.21008 of 2024
=================
Dated this the 03rd day of Otober, 2024.
ORDER
Petitioner has approached this Court, being aggrieved by the
fact that the petitioner is unable to obtain input tax credit in
respect of a transaction with an entity known as M/s.Madhav
Motors .
2. Learned counsel appearing for the petitioner would submit
that the petitioner has been unable to obtain the input tax credit on
account of the fact that M/s. Madhav Motors could not file its
returns and pay output tax on account of the fact that the
registration of that entity had been cancelled. It is pointed out
that, by Ext.P4 judgment dated 27.10.2020 [in W.P.(C.)
No.5238/2020], this Court had directed restoration of registration
of M/s.Madhav Motors. It is submitted that a Writ Appeal
[numbered as W.A. No.403 of 2021] has been filed against the
judgment of the learned Single Judge of this Court in W.P.(C.)
No.5238 of 2020 and despite the fact that there is no stay from the
Division Bench, the authorities have refused to comply with the
WP(C) No.21008/2024 3/4 Order Date : 03-10-2024
directions contained in Ext.P4 judgment. It is pointed out that if
the registration of M/s.Madhav Motors is restored, the petitioner
will be entitled to claim input tax credit as that entity will be in a
position to file its returns and pay output tax.
3. Having heard the learned counsel appearing for the
petitioner and the learned Standing counsel, I am of the view that
in the aforesaid facts and circumstances of the case, it is
appropriate that this writ petition be adjourned to be heard along
with W.A. No.403 of 2021. Registry to list this matter along with
W.A. No.403 of 2021, if necessary after obtaining orders from
Hon'ble the Chief Justice.
Interim order extended by one month.
Sd/-
GOPINATH P.,
JUDGE
ajt
WP(C) No.21008/2024 4/4 Order Date : 03-10-2024
APPENDIX OF WP(C) 21008/2024
Exhibit P-1 TRUE COPY OF SHOW CAUSE NOTICE NO.01/2022 DTD
30.06.2022
Exhibit P-2 TRUE COPY OF NOTICE SENT TO SECOND RESPONDENT ON
18.07.2022
Exhibit P-3 TRUE COPY OF REPLY DT 03.08.2022 RECEIVED FROM SECOND
RESPONDENT
Exhibit P-4 TRUE COPY OF JUDGMENT IN WP(C) NO. 5238/2020 DTD
27.10.2020
Exhibit P5 TRUE COPY OF ORDER DTD 22.12.2023
