[Cites 1, Cited by 0]
Kerala High Court
State Of Kerala vs Satheesh V on 13 January, 2026
OP(KAT) Nos.398/2025, 402/2025
1
2026:KER:2752
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE SUSHRUT ARVIND DHARMADHIKARI
&
THE HONOURABLE MR. JUSTICE P. V. BALAKRISHNAN
TUESDAY, THE 13TH DAY OF JANUARY 2026 / 23RD POUSHA, 1947
OP(KAT) NO. 398 OF 2025
AGAINST THE ORDERDATED 11.04.2024 IN OA NO.723 OF 2020 OF KERALA ADMINISTRATIVE
TRIBUNAL, THIRUVANANTHAPURAM
PETITIONER/S:
1 STATE OF KERALA, REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 THE COMMISSIONER OF STATE GOODS AND SERVICES TAX
COMMISSIONERATE OF STATE GOODS AND SERVICE TAX,9 TH FLOOR, TAX TOWER,
KILLIPALAM, KARAMANA.P. O, THIRUVANANTHAPURAM, PIN - 695002
3 THE ACCOUNTANT GENERAL (A&E) KERALA
MG ROAD, THIRUVANANTHAPURAM, PIN - 695001
BY ADV GOVERNMENT PLEADER SRI SUNIL KUMAR KURIAKOSE
RESPONDENT/S:
SATHEESH V, AGED 57 YEARS, S/O. VISWAMBARAN, DEPUTY COMMISSIONER OF
TAXES (RETIRED), SARGAM, H NO.205, ABHAYA NAGAR 2ND AVENUE, PEROORKADA,
THIRUVANANTHAPURAM, PIN - 695005
OP(KAT) Nos.398/2025, 402/2025
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BY SRI P NANDAKUMAR
THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING FINALLY HEARD ON 13.01.2026, ALONG
WITH OP(KAT).402/2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP(KAT) Nos.398/2025, 402/2025
3
2026:KER:2752
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE SUSHRUT ARVIND DHARMADHIKARI
&
THE HONOURABLE MR. JUSTICE P. V. BALAKRISHNAN
TUESDAY, THE 13TH DAY OF JANUARY 2026 / 23RD POUSHA, 1947
OP(KAT) NO. 402 OF 2025
AGAINST THE ORDER DATED 11.04.2024 IN OA NO.896 OF 2022 OF KERALA ADMINISTRATIVE
TRIBUNAL, THIRUVANANTHAPURAM
PETITIONER/S:
1 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES (D) DEPARTMENT,
GOVERNMENT SECRETARIAT, STATUE, THIRUVANANTHAPURAM, PIN - 695001
2 THE COMMISSIONER OF STATE GOODS AND SERVICES TAX,
COMMISSIONERATE OF STATE GOODS AND SERVICE TAX, 9TH FLOOR, TAX TOWER,
KILLIPPALAM, KARAMANA P O, THIRUVANANTHAPURAM, PIN - 695002
BY ADV GOVERNMENT PLEADER SRI SUNIL KUMAR KURIAKOSE
RESPONDENT/S:
LENIN S,
AGED 41 YEARS
S/O D SUNDARESWARAN, T.C 33/286 (89/300), TTP P O, VETTUCAUD,
THIRUVANANTHAPURAM-695021, (NOW RESIDING AT TC 33/262(2), NEAR OXFORD
TUITION CENTRE, VETTUCAUD BEACH P O), WORKING AS STATE TAX OFFICER, STATE
GOODS AND SERVICES TAX DEPARTMENT, OFFICE OF THE COMMISSIONER OF STATE
GOODS AND SERVICES TAX, 8TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P O,
THIRUVANANTHAPURAM, PIN - 695007
OP(KAT) Nos.398/2025, 402/2025
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BY ADVS.
SRI.T.G.SUNIL (PRANAVAM)
SHRI.G.SIVASANKAR
SHRI.EMMANUAL SANJU
THIS OP KERALA ADMINISTRATIVE TRIBUNAL HAVING FINALLY HEARD ON 13.01.2026, ALONG
WITH OP(KAT).398/2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP(KAT) Nos.398/2025, 402/2025
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JUDGMENT
[OP(KAT) Nos.398/2025, 402/2025]
Sushrut Arvind Dharmadhikari, J.
The present Original Petitions under Article 227 of the Constitution
of India assails the common order dated 11.04.2024 passed by the Kerala
Administrative Tribunal, Thiruvananthapuram, in Original Application
Nos. 723/2020, 896/2022, and 455/2022, whereby the said Original
Applications were disposed of with certain directions.
2. While disposing of the Original Applications, the Tribunal
issued the following directions:
"43. Therefore, the Government is directed to reconsider the matter in
the light of all the observations made herein above especially in view of
Annexure A6 in O.A 723/2020 issued in the case of Suchetha. To facilitate
such consideration, Annexure A5 in O.A 723/2020 and Annexure A11 and
A16 in O.A 896/2022 are quashed and the Government is directed to take
a fresh decision. The Government is ordered to start from the stage of
show cause notice and to reconsider the matter within 4 months from the
date of receipt of a copy of order."
OP(KAT) Nos.398/2025, 402/2025
2026:KER:2752
3. Initially, the learned Government Pleader appearing for the
petitioners argued the matter on merits. However, after hearing the
learned counsel for the respondent, it was pointed out that although the
Tribunal discussed the issues on merits, it did not render any findings
thereon and merely directed reconsideration of the matter in the light
of the observations made in Annexure A6 order in O.A. No. 723/2020 in
the case of Suchetha, and thereafter to take a fresh decision. In view of
the aforesaid, this Court may not interfere with the order of remand.
Consequently, the Original Petitions are liable to be dismissed.
4. Heard the learned counsel for the parties and perused the
records.
5. On perusal of the impugned order, it is seen that the Tribunal
has made certain observations and has come to the conclusion that the
case of Suchetha, being on a higher pedestal, has been exonerated of the
charges, whereas the respondents herein have been relegated for
reconsideration.
OP(KAT) Nos.398/2025, 402/2025
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6. After hearing the learned counsel for the parties, we are of
the opinion that the learned Tribunal was right in directing the
Government to reconsider the matter. However, certain discussions and
deliberations have been made on the merits of the matter, and there is
also a direction to consider Annexure A6 in O.A. No. 723/2020 while
reconsidering the case. In our opinion, the Tribunal ought to have
remanded the matter for reconsideration afresh, leaving all contentions
open, so that the Government could arrive at the right conclusion in an
independent manner.
6.1 In view of the aforementioned, we are not inclined to examine
the Original Petitions on merits. However, the directions issued by the
Tribunal in paragraph 43 of the impugned order shall remain as they are,
except that any observations made in the order, including those relating
to Annexure A6 in O.A. No. 723/2020, shall not come in the way of the
Government while deciding the case afresh independently and on its
own merits. Both parties shall be at liberty to raise all contentions in
OP(KAT) Nos.398/2025, 402/2025
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accordance with law. The Government shall consider the contentions
raised by either party ad seriatim and pass a reasoned and speaking order
in accordance with law, as expeditiously as possible, preferably within
four months from the date of receipt of a certified copy of this judgment.
With these modifications, the Original Petitions are finally
disposed of.
Sd/-
SUSHRUT ARVIND DHARMADHIKARI
JUDGE
Sd/-
P. V. BALAKRISHNAN
JUDGE
jjj
OP(KAT) Nos.398/2025, 402/2025
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APPENDIX OF OP(KAT) NO. 398 OF 2025
PETITIONER ANNEXURES
Annexure-A1 TRUE COPY OF THE JUDGMENT DATED 25.11.2019 IN OP(KAT)
Annexure-A2 TRUE COPY OF THE ORDER DATED 04.02.2020 IN IA NO.1/2020 IN
Annexure-A3 TRUE COPY OF THE SECURITY BOND ALONG WITH COVERING LETTER
DATED 24.01.2020 SUBMITTED BY THE APPLICANT BEFORE THE FIRST
RESPONDENT
Annexure-A4 TRUE COPY OF THE LETTER NO.D1/87/2017-TAXES DATED 17.03.2020
ISSUED BY THE 1ST RESPONDENT TO THE 3RD RESPONDENT
Annexure-A5 TRUE COPY OF THE G.O(RT) NO.618/2020/TAXES DATED 28.09.2020
Annexure-MA1 TRUE COPY OF VERIFICATION REPORT DATED 12.06.2020 ISSUED BY
THE 3RD RESPONDENT ALONG WITH LEGIBLE COPY (REGENERATED ON
23.09.2025)
Annexure-MA2 TRUE COPY OF REVISED PENSION PAYMENT ORDER DATED 12.06.2020
ISSUED BY THE 3RD RESPONDENT, ALONG WITH LEGIBLE COPY
(REGENERATED ON 17.06.2020)
Annexure-MA3 TRUE COPY OF VERIFICATION REPORT DATED 21.06.2017 ISSUED BY
THE 3RD RESPONDENT
Annexure-A6 TRUE COPY OF G.O(RT) NO.58/2022/TAXES ISSUED BY THE FIRST
RESPONDENT ON 02.02.2022
Annexure-A7 TRUE COPY OF ORDER NO.A1/10279/14/CT(1) ISSUED BY THE
COMMISSIONER OF COMMERCIAL TAXES DATED 05.05.2015
Annexure-A8 TRUE COPY OF THE SHOW CAUSE NOTICE NO.D1/87/2017-TAXES
ISSUED BY THE FIRST RESPONDENT DATED 05.01.2020
Annexure-A9 TRUE COPY OF REPLY TO ANNEXURE A8 SHOW CAUSE NOTICE
SUBMITTED BY THE APPLICANT TO THE FIRST RESPONDENT DATED
14.01.2020
Exhibit-P1 TRUE COPY OF THE AMENDED O.A NO.723/2020 DATED 06.11.2020,
ALONG WITH ANNEXURES A1 TO A5
Exhibit-P2 TRUE COPY OF THE MISCELLANEOUS APPLICATION NO.897/2020 FILED
BY THE RESPONDENT DATED 25.06.2020 FOR PRODUCTION AND
DIRECTION
Exhibit-P3 TRUE COPY OF THE REPLY STATEMENT FILED BY THE FIRST
PETITIONER ON 10.12.2021
Exhibit-P4 TRUE COPY OF THE REJOINDER FILED BY THE RESPONDENT ON
30.05.2022 TO THE REPLY STATEMENT OF THE FIRST PETITIONER
ALONG WITH ANNEXURE A6
Exhibit-P5 TRUE COPY OF THE M.A NO.1753/2023 DATED 18.09.2023 FOR
OP(KAT) Nos.398/2025, 402/2025
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ACCEPTING ADDITIONAL DOCUMENT ALONG WITH ANNEXURE A7
Exhibit-P6 TRUE COPY OF THE STATEMENT FILED BY THE SECOND PETITIONER ON
07.11.2023
Exhibit-P7 TRUE COPY OF THE ADDITIONAL REJOINDER SUBMITTED BY THE
RESPONDENT ON 11.03.2024 ALONG WITH ANNEXURES A8 AND A9
Exhibit-P8 TRUE COPY OF THE IMPUGNED ORDER DATED 11.04.2024 PASSED BY
THE KERALA ADMINISTRATIVE TRIBUNAL IN THE ABOVE MENTIONED
ORIGINAL APPLICATION
OP(KAT) Nos.398/2025, 402/2025
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APPENDIX OF OP(KAT) NO. 402 OF 2025
PETITIONER ANNEXURES
Annexure-A1 TRUE COPY OF THE ORDER NO.A1/10279/14/CT(1) DATED 05.05.2015
ISSUED BY THE 2ND RESPONDENT
Annexur-A1(a) TRUE COPY OF THE LETTER NO.DCI(T)A-873/2013 DATED 14.05.2015
FROM THE DEPUTY COMMISSIONER (INT) COMMERCIAL TAXES TO THE
APPLICANT
Annexure-A2 TRUE COPY OF THE G.O(RT) NO.344/2017/TAXES DATED 28.04.2017
Annexure-A3 TRUE COPY OF THE MEMO OF CHARGES & STATEMENT OF
ALLEGATIONS NO.TAXES D1/87/2017-TAXES DATED 19.08.2017 ISSUED
BY THE 1ST RESPONDENT
Annexure-A4 TRUE COPY OF THE G.O(RT) NO.58/2022/TAXES DATED 02.02.2022
Annexure-A5 TRUE COPY OF THE STATEMENT OF DEFENSE DATED 30.10.2017
SUBMITTED BY THE APPLICANT TO 1ST RESPONDENT
Annexure-A6 TRUE COPY OF THE JUDGMENT IN CRL.M.C NO.2237/2021 DATED
12.07.2021 OF THE HONOURABLE HIGH COURT OF KERALA
Annexure-A7 TRUE COPY OF THE ENQUIRY REPORT NO.INQ/ACS/2018-2019 DATED
26.08.2019 OF THE ADDITIONAL COMMISSIONER, STATE GOODS AND
SERVICES DEPARTMENT
Annexure-A8 TRUE COPY OF THE JUDGMENT OF HONOURABLE SUPREME COURT, IN
ABHAY JAIN.HIGH COURT OF JUDICATURE FOR RAJASTHAN 2022 LIVE
LAW (SC) 284 (CA NO.2029/2022 DATED 15.03.2022)
Annexure-A9 TRUE COPY OF THE SHOW CAUSE NOTICE BEARING NO.D1/87/2017-
TAXES DATED 05.01.2020
Annexure-A10 TRUE COPY OF THE OBJECTION ON 24.02.2020 SUBMITTED BY THE
APPLICANT TO THE FIRST RESPONDENT
Annexure-A11 TRUE COPY OF THE G.O(RT) NO.4/2021/TAXES DATED 01/01/2021.
Annexure-A12 TRUE COPY OF THE JUDGMENT DATED 10.05.2018 OF THE ENQUIRY
COMMISSIONER AND SPECIAL JUDGE, THIRUVANANTHAPURAM IN
CRL.M.P NO.693/2017 ALONG WITH TYPED COPY.
Annexure-A13 TRUE COPY OF THE QUICK VERIFICATION REPORT OF THE DY.S.P,
PATHANAMTHITTA UNIT IN CRL.M.P NO.693/2017
Annexure-A14 TRUE COPY OF THE G.O(RT) NO.491/2021/TAXES DATED 22.07.2021
Annexure-A15 TRUE COPY OF THE REVIEW PETITION SUBMITTED BY THE APPLICANT
DATED 23.09.2021 TO THE 1ST RESPONDENT
Annexure-A16 TRUE COPY OF THE LETTER NO.D1/154/2021-TAXES DATED 01.11.2021
ISSUED BY THE ADDITIONAL CHIEF SECRETARY TO GOVERNMENT,
TAXES (D) DEPARTMENT TO THE APPLICANT
Annexure-A17 TRUE COPY OF THE ORDER IN M.A NO.665/2021 IN SMW(C) NO.3 OF
OP(KAT) Nos.398/2025, 402/2025
2026:KER:2752
2020 OF THE HONOURABLE SUPREME COURT DATED 23.09.2021
Annexure-R1(A) TRUE COPY OF THE G.O(RT) NO.364/2020/TAXES DATED 29.05.2020
Annexure-R1(B) TRUE COPY OF THE G.O(RT) NO.618/2020/TAXES DATED 28.09.2020
Annexure-R1(C) TRUE COPY OF THE G.O(RT) NO.189/2021/TAXES DATED 05.03.2021
Annexure-A18 TRUE COPY OF THE ENQUIRY REPORT OF THE 2ND RESPONDENT
BEARING NO.INQ/ACS/2018-2019 DATED 26.08.2019
Exhibit-P1 A TRUE COPY OF THE O.A NO.896/2022 ALONG WITH ANNEXURES A1
TO A17
Exhibit-P2 TRUE COPY OF THE REPLY STATEMENT FILED BY THE 1ST PETITIONER
ON 29.08.2022 ALONG WITH ANNEXURES R1(A) TO R1(C)
Exhibit-P3 TRUE COPY OF THE REJOINDER FILED BY THE RESPONDENT TO THE
REPLY STATEMENT OF 1ST PETITIONER DATED 17.10.2022
Exhibit-P4 TRUE COPY OF THE MISCELLANEOUS APPLICATION NO.2322/2022 FOR
ACCEPTING ADDITIONAL DOCUMENT ALONG WITH ANNEXURE A18
Exhibit-P5 TRUE COPY OF THE IMPUGNED ORDER DATED 11.04.2024 PASSED BY
THE KERALA ADMINISTRATIVE TRIBUNAL IN THE ABOVE MENTIONED
ORIGINAL APPLICATION
