Kerala High Court
Muhammed Shuhaib K.T vs Intelligence Officer on 23 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:70628
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 23RD DAY OF SEPTEMBER 2024 / 1ST ASWINA, 1946
WP(C) NO. 32043 OF 2024
PETITIONER:
ASHIK K.T.,
AGED 25 YEARS
KOORATTUTHODI HOUSE, KONDOORKKARA POST, KALLADIPATHA
VIA, ONGALLUR-II, PATTAMBI, PALAKKAD, PIN - 679 313.
BY ADVS.
S.PARVATHI
NIKITHA SUSAN PAULSON
UTHARA ASOKAN
ANAND GEO
RESPONDENTS:
1 INTELLIGENCE OFFICER,
INTELLIGENCE UNIT-1,
STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD,
PIN - 676 001.
2 ASSISTANT ENFORCEMENT OFFICER,
ENFORCEMENT SQUAD PATTAMBI,
STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD,
PIN - 678 001.
3 THE DEPUTY COMMISSIONER (INTELLIGENCE),
THE OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE),
STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX,
BEHIND CIVIL STATION, PALAKKAD, KERALA,
PIN - 678 001.
4 THE STATE TAX OFFICER,
THE STATE GST DEPARTMENT, THE TAX PAYER SERVICES
CIRCLE, PATTAMBI, PALAKKAD, PIN - 678 001.
BY ADV. JASMINE M M (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.09.2024, ALONG WITH WP(C).32075/2024, 32108/2024, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:70628
WP(C) NOs. 32043, 32075 & 32108 of 2024
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 23RD DAY OF SEPTEMBER 2024 / 1ST ASWINA, 1946
WP(C) NO. 32075 OF 2024
PETITIONER:
THAHIR K.P.,
AGED 43 YEARS
PROPRIETOR - AHALIA METAL MART, 16/117/B,
NARAYANKUNNU ROAD, NEAR ARTS CLUB, NARAYANKUNNU,
ONGALLUR, PALAKKAD, PIN - 679 313.
BY ADVS.
S.PARVATHI
NIKITHA SUSAN PAULSON
UTHARA ASOKAN
ANAND GEO
RESPONDENTS:
1 INTELLIGENCE OFFICER,
INTELLIGENCE UNIT-1,
STATE GOODS AND SERVICES TAX DEPARTMENT,
PALAKKAD, PIN - 676 001.
2 ASSISTANT ENFORCEMENT OFFICER,
ENFORCEMENT SQUAD PATTAMBI,
STATE GOODS AND SERVICES TAX DEPARTMENT,
PALAKKAD, PIN - 678 001.
3 THE DEPUTY COMMISSIONER (INTELLIGENCE),
THE OFFICE OF THE DEPUTY COMMISSIONER
(INTELLIGENCE), STATE GOODS AND SERVICES TAX
DEPARTMENT, GST COMPLEX, BEHIND CIVIL STATION,
PALAKKAD, KERALA, PIN - 678 001.
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WP(C) NOs. 32043, 32075 & 32108 of 2024
3
4 THE STATE TAX OFFICER,
THE STATE GST DEPARTMENT,
THE TAX PAYER SERVICES CIRCLE, PATTAMBI,
PALAKKAD, PIN - 678 001.
BY ADV. JASMINE M M (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 23.09.2024, ALONG WITH WP(C).32043/2024 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2024:KER:70628
WP(C) NOs. 32043, 32075 & 32108 of 2024
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 23RD DAY OF SEPTEMBER 2024 / 1ST ASWINA, 1946
WP(C) NO. 32108 OF 2024
PETITIONER:
MUHAMMED SHUHAIB K.T.,
AGED 25 YEARS
PROPRIETOR -MAJESTIC METALS, 16/117/C,
NARAYANKUNNU ROAD, NARAYANKUNNU MASJID, ONGALLUR,
PALAKKAD, PIN - 679 336.
BY ADVS.
S.PARVATHI
NIKITHA SUSAN PAULSON
UTHARA ASOKAN
ANAND GEO
RESPONDENTS:
1 INTELLIGENCE OFFICER,
INTELLIGENCE UNIT-1,
STATE GOODS AND SERVICES TAX DEPARTMENT,
PALAKKAD, PIN - 676 001.
2 ASSISTANT ENFORCEMENT OFFICER,
ENFORCEMENT SQUAD PATTAMBI,
STATE GOODS AND SERVICES TAX DEPARTMENT,
PALAKKAD, PIN - 678 001.
3 THE DEPUTY COMMISSIONER (INTELLIGENCE
THE OFFICE OF THE DEPUTY COMMISSIONER
(INTELLIGENCE), STATE GOODS AND SERVICES TAX
DEPARTMENT, GST COMPLEX, BEHIND CIVIL STATION,
PALAKKAD, KERALA, PIN - 678 001.
2024:KER:70628
WP(C) NOs. 32043, 32075 & 32108 of 2024
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4 THE STATE TAX OFFICER,
THE STATE GST DEPARTMENT,
THE TAX PAYER SERVICES CIRCLE, PATTAMBI,
PALAKKAD, PIN - 678 001.
BY ADV. JASMINE M M (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 23.09.2024, ALONG WITH WP(C).32043/2024 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2024:KER:70628
WP(C) NOs. 32043, 32075 & 32108 of 2024
6
JUDGMENT
[WP(C) Nos.32043, 32075 & 32108 of 2024]
The petitioners in these cases are before this Court
challenging the orders issued by the competent authority under
the provisions of Section 130 of the Central Goods and Services
Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST
Acts). A perusal of the orders impugned in these writ petitions
will indicate that there is a clear finding that the goods, which
were subject matter of the proceedings, were being transported
with an intent to evade the payment of tax. There is a finding
that the so called supplier of the goods is practically a non-
existent entity and there were no activities in the business
premises of the so called supplier of the goods. Since there is a
clear finding that there is an attempt to evade tax, I cannot, at
this stage, take the view that the proceedings under
Section 130 of the CGST/SGST Acts were without jurisdiction.
Moreover, the determination of the issues raised by the
petitioners in these cases will involve the adjudication of
disputed questions of fact. Therefore, it would not be proper to
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WP(C) NOs. 32043, 32075 & 32108 of 2024
entertain a challenge to the impugned orders under Article 226
of the Constitution of India.
The writ petitions will therefore stand dismissed, making it
clear that it will be open to the petitioners in these cases to
challenge the impugned orders by filing statutory appeals. The
period during which these writ petitions were pending before
this Court (i.e, from 09-09-2024 till the date of receipt of a
certified copy of this judgment) will stand excluded for the
purposes of determining the period of limitation within which
such statutory appeals had to be filed.
Sd/-
GOPINATH P.
JUDGE
ats
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WP(C) NOs. 32043, 32075 & 32108 of 2024
APPENDIX OF WP(C) 32043/2024
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE INVOICE PREPARED BY AHALIA
METAL MART IN FAVOUR OF M/S METRO FRESH
TRADING COMPANY DATED 23.07.2024.
Exhibit P2 TRUE COPY OF THE E-WAY BILL GENERATED BY THE
AHALIA METAL MART FOR INVOICE NO.
GST/AHL/24-25/6 DATED 23.07.2024.
Exhibit P3 TRUE COPY OF THE INVOICE PREPARED BY THE
MAJESTIC METALS IN FAVOUR OF M/S UNIQUE
METAL MART, COIMBATORE DATED 23.07.2024.
Exhibit P4 TRUE COPY OF THE E-WAY BILL GENERATED BY
MAJESTIC METAL FOR INVOICE NO. MJ24-25/32
DATED 23.07.2024.
Exhibit P5 TRUE COPY OF THE FORM GST MOV-10 (SHOW CAUSE
NOTICE) ISSUED BY THE 1ST RESPONDENT TO THE
PETITIONER DATED 29.07.2024
Exhibit P5(a) TRUE COPY OF THE FORM GST MOV-10 ISSUED BY
THE 1ST RESPONDENT TO THAHIR K.P. PROPRIETOR
– AHALIA METAL MART DATED 29.07.2024.
Exhibit P5(b) TRUE COPY OF THE SHOW CAUSE NOTICE WAS
ISSUED TO THE MUHAMMED SHUAHIB K. P.,
PROPRIETOR, MAJESTIC METALS DATED 29.07.2024
Exhibit P6 TRUE COPY OF THE REPLY GIVEN BY THE
PETITIONER TO THE 1ST RESPONDENT DATED
19.08.2024.
Exhibit P7 TRUE COPY OF THE ORDER DATED 22.08.2024
ISSUED BY THE 1ST RESPONDENT WITH RESPECT TO
THE CONSIGNMENT OF THAHIR K.P. PROPRIETOR -
AHALIA METAL MART
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Exhibit P7(a) TRUE COPY OF THE ORDER DATED 22.08.2024
ISSUED BY THE 1ST RESPONDENT WITH RESPECT TO
THE CONSIGNMENT OF MUHAMMED SHUHAIB,
PROPRIETOR MAJESTIC METALS.
Exhibit P8 TRUE COPY OF CIRCULAR NO. 41/15/2018-GST
DATED 13.4.2018 ISSUED BY THE MINISTRY OF
FINANCE, GOVERNMENT OF INDIA.
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WP(C) NOs. 32043, 32075 & 32108 of 2024
APPENDIX OF WP(C) 32075/2024
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE INVOICE PREPARED BY THE
PETITIONER IN FAVOUR OF M/S. METRO FRESH
TRADING COMPANY DATED 23.07.2024.
Exhibit P2 TRUE COPY OF THE E-WAY BILL GENERATED BY
THE PETITIONER FOR INVOICE NO. GST/AHL/24-
25/67 DATED 23.07.2024.
Exhibit P3 TRUE COPY OF THE INVOICE PREPARED BY THE
MAJESTIC METALS IN FAVOUR OF M/S UNIQUE
METAL MART, COIMBATORE DATED 23.07.2024.
Exhibit P4 TRUE COPY OF THE E-WAY BILL GENERATED BY
MAJESTIC METAL FOR INVOICE NO. MJ24-25/32
DATED 23.07.2024.
Exhibit P5 TRUE COPY OF THE FORM GST MOV-10 (SHOW
CAUSE NOTICE) ISSUED BY THE 1ST RESPONDENT
TO PETITIONER DATED 29.07.2024.
Exhibit P5(a) TRUE COPY OF THE FORM GST MOV-10 ISSUED BY
THE 1ST RESPONDENT TO MR. MUHAMMED
SHUHAIB, PROPRIETOR MAJESTIC METALS DATED
29.07.2024.
Exhibit P5(b) TRUE COPY OF THE SHOW CAUSE NOTICE WAS
ISSUED TO THE OWNER OF THE CONVEYANCE
(ASHIK K.T.) THROUGH THE PERSON IN CHARGE
OF THE VEHICLE DATED 29.07.2024.
Exhibit P6 TRUE COPY OF THE REPLY DATED 19.08.2024
GIVEN BY THE PETITIONER BEFORE THE 1ST
RESPONDENT.
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Exhibit P6(a) TRUE COPY OF THE REPLY DATED 19.08.2024
GIVEN BY THE MR. MUHAMMED SHUHAIB,
PROPRIETOR MAJESTIC METALS BEFORE THE 1ST
RESPONDENT.
Exhibit P6(b) TRUE COPY OF THE REPLY DATED 19.08.2024
GIVEN BY THE OWNER OF THE CONVEYANCE
BEFORE THE 1ST RESPONDENT.
Exhibit P7 TRUE COPY OF THE ORDER DATED 22.08.2024
ISSUED BY THE 1ST RESPONDENT.
Exhibit P7(a) TRUE COPY OF THE ORDER OF CONFISCATION
DATED 22.08.2024 WAS ISSUED AGAINST MR.
MUHAMMED SHUHAIB, PROPRIETOR MAJESTIC
METAL.
Exhibit P7(b) TRUE COPY OF THE ORDER OF CONFISCATION
DATED 22.08.2024 WAS ISSUED AGAINST THE
OWNER OF THE CONVEYANCE.
Exhibit P8 TRUE COPY OF THE INVOICE DATED 22.07.2024.
Exhibit P8(a) TRUE COPY OF THE E-WAY BILL DATED
22.07.2024.
Exhibit P9 TRUE COPY OF CIRCULAR NO. 41/15/2018-GST
DATED 13.4.2018 ISSUED BY THE MINISTRY OF
FINANCE, GOVERNMENT OF INDIA.
2024:KER:70628
WP(C) NOs. 32043, 32075 & 32108 of 2024
APPENDIX OF WP(C) 32108/2024
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE INVOICE PREPARED BY THE
PETITIONER IN FAVOUR OF M/S. UNIQUE METAL
MART DATED 23.07.2024.
Exhibit P2 TRUE COPY OF THE E-WAY BILL DATED
23.07.2024 GENERATED BY THE PETITIONER FOR
INVOICE NO. MJ24-25/32.
Exhibit P3 TRUE COPY OF THE INVOICE NO. GST/AHL/24-
25/67 PREPARED BY THE AHALIA METAL MART IN
FAVOUR OF M/S. METRO FRESH TRADING COMPANY,
COIMBATORE DATED 23.07.2024.
Exhibit P4 TRUE COPY OF THE E-WAY BILL DATED
23.07.2024 GENERATED BY AHALIA METAL MART
FOR INVOICE NO. GST/AHL/24-25/67.
Exhibit P5 TRUE COPY OF THE FORM GST MOV-10 (SHOW
CAUSE NOTICE) ISSUED BY THE 1ST RESPONDENT
TO PETITIONER DATED 29.07.2024.
Exhibit P5(a) TRUE COPY OF THE FORM GST MOV-10 ISSUED BY
THE 1ST RESPONDENT TO MR. THAHIR K.P. DATED
29.07.2024.
Exhibit P5(b) TRUE COPY OF THE SHOW CAUSE NOTICES WAS
ISSUED TO THE OWNER OF THE CONVEYANCE
(ASHIK K.T.) THROUGH THE PERSON IN CHARGE
OF THE VEHICLE DATED 29.07.2024.
Exhibit P6 TRUE COPY OF THE REPLY DATED 19.08.2024
GIVEN BY THE PETITIONER BEFORE THE 1ST
RESPONDENT.
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Exhibit P6(a) TRUE COPY OF THE REPLY DATED 19.08.2024
GIVEN BY THE MR. THAHIR K.P., PROPRIETOR,
AHALIA METAL MART BEFORE THE 1ST
RESPONDENT.
Exhibit P6(b) TRUE COPY OF THE REPLY DATED 19.08.2024
GIVEN BY THE OWNER OF THE CONVEYANCE BEFORE
THE 1ST RESPONDENT.
Exhibit P7 TRUE COPY OF THE ORDER DATED 22.08.2024
ISSUED BY THE 1ST RESPONDENT.
Exhibit P7(a) TRUE COPY OF THE ORDER OF CONFISCATION
DATED 22.08.2024 WAS ISSUED AGAINST MR.
MUHAMMED SHUHAIB, PROPRIETOR MAJESTIC
METALS.
Exhibit P7(b) TRUE COPY OF THE ORDER OF CONFISCATION
DATED 22.08.2024 WAS ISSUED AGAINST THE
OWNER OF THE CONVEYANCE.
Exhibit P8 TRUE COPY OF THE STOCK REGISTER MAINTAINED
BY THE PETITIONER FOR THE MONTH OF JULY
2024.
Exhibit P8(a) TRUE COPY OF THE INVOICE DRAWN BY SM
ENTERPRISES DATED 22.07.2024 IN THE NAME OF
THE PETITIONER.
Exhibit P8(b) TRUE COPY OF THE E-WAY BILL DRAWN BY SM
ENTERPRISES DATED 22.07.2024.
Exhibit P9 TRUE COPY OF CIRCULAR NO. 41/15/2018-GST
DATED 13.4.2018 ISSUED BY THE MINISTRY OF
FINANCE, GOVERNMENT OF INDIA.
