Kerala High Court
Sheena Sajithan vs State Of Kerala on 11 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:69365
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024 / 20TH BHADRA, 1946
WP(C) NO. 23011 OF 2024
PETITIONER:
SHEENA SAJITHAN,
AGED 52 YEARS,
W/O. LATE MANAPARAMBIL CHATHU SAJITHAN, MC AUDIOS AND
VIDEOS, XXI/955, KOOLIYADAN PLAZA, VELLANGALLUR,
THRISSUR, KERALA, PIN - 680 662.
BY ADVS.
LAL K.JOSEPH
P.MURALEEDHARAN (THURAVOOR)
T.A.LUXY
SURESH SUKUMAR
ANZIL SALIM
SANJAY SELLEN
ANUPAMA
RESPONDENTS:
1 STATE OF KERALA,
SECRETARY TO GOVERNMENT, TAXES DEPARTMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695 001.
2 THE COMMISSIONER OF STATE TAX,
SGST DEPARTMENT TAX COMPLEX, KARAMANA,
THIRUVANANTHAPURAM, PIN - 695 002.
3 THE STATE TAX OFFICER,
TAX PAYER SERVICE CIRCLE, IRINJALAKUDA, PIN - 680 125.
WP(C) NO. 23011 OF 2024
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2024:KER:69365
4 THE DEPUTY COMMISSIONER (RECOVERY),
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER
SERVICE CIRCLE, THRISSUR, PIN - 680 004.
BY SMT.JASMINE M M, GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
11.09.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 23011 OF 2024
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2024:KER:69365
JUDGMENT
This writ petition has been filed by the legal heir of late
Manaparambil Chathu Sajithan, against whom certain proceedings
were initiated under the provisions of the CGST / SGST Acts by issuing
a notice on 25.09.2020. According to the petitioner, a reply was filed to
the said notice on 18.02.2021. It is submitted that late Manaparambil
Chathu Sajithan expired on 02.03.2023 and after his death and more
than two years after filing of the reply, Ext.P5 order and Ext.P5 (a)
proceedings have been issued in the name of the deceased namely late
Manaparambil Chathu Sajithan. It is submitted that presently
Revenue Recovery proceedings have also been initiated against the
petitioner as the legal heir of late Manaparambil Chathu Sajithan.
2. Heard the learned Government Pleader also. The
learned Government Pleader with reference to the counter affidavit
submits that the death of late Manaparambil Chathu Sajithan was not
intimated to the Officer and it is in such circumstances that Ext.P5
order and Ext.P5(a) proceedings came to be issued in the name of the
dead person.
3. Having heard the learned counsel for the petitioner
and the learned Government Pleader and having regard to the fact that
Ext.P4 death certificate indicates that late Manaparambil Chathu
WP(C) NO. 23011 OF 2024
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Sajithan expired on 02.03.2023 and on the short ground that Ext.P5
order and Ext.P5(a) proceedings appear to have been issued only on
15.06.2023 in the name of late Manaparambil Chathu Sajithan, Ext.P5
and P5(a) are quashed, making it clear that the proceedings may be
continued and culminated against the petitioner, who is stated to be
the legal heir of late Manaparambil Chathu Sajithan. Fresh orders shall
be passed only after affording an opportunity of hearing to the
petitioner. As a consequence of quashing Exts.P5 and P5(a), Ext.P6
Revenue Recovery proceedings will also stand quashed. Considering
the fact that the proceedings which were culminated in Ext.P5 order
and Ext.P5(a) proceedings is being set aside only on the ground that it
was completed against a deceased person, it is also clarified that the
de-novo adjudication can be culminated against the petitioner within a
period of six months from today, not withstanding any period of
limitation.
The writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 23011 OF 2024
2024:KER:69365
APPENDIX OF WP(C) 23011/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE CERTIFICATE OF
REGISTRATION DATED 17/7/2018
Exhibit P2 TRUE COPY OF THE NOTICE IN ASMT 10
BEARING REFERENCE NO
32DCTPS0163A1ZU/2017-18 DATED 25-09-2020
Exhibit P3 TRUE COPY OF THE EXPLANATION DETAILED
REPLY IN FORM GST ASMT 11 DATED
18/02/2021
Exhibit P4 TRUE COPY OF THE DEATH CERTIFICATE ISSUED
FROM THE COCHIN CORPORATION DATED
13/03/2023
Exhibit P5 TRUE COPY OF THE ORDER
NO.32BCTPS0163AIZU/2017-18 DATED
15.06.2023
Exhibit P5(a) TRUE COPY OF THE DEMAND NOTICE FORM GST
DRC-07 DATED 15/06/2023
Exhibit P6 COPY OF THE DEMAND NOTICE DATED 5/2/2024
ISSUED BY THE 4TH RESPONDENT
