M/S.Swarna Shilpi vs. Assistant State Tax Officer - Kerala High Court, 23 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 23RD DAY OF OCTOBER 2018 / 1ST KARTHIKA, 1940 WP(C).No. 13090 of 2018 PETITIONER/S: M/S.SWARNA SHILPI HAVING ITS ADDRESS AT 74-A SHEIKH MEMON STREET, ZAVERI BAZAR, MUMBAI, THROUGH ITS PARTNER, SHRI. RAJESH GOVINDSINGH DHILIWAL, AGED 53 YEARS, ADULT INDIAN INHABITANT RESIDING AT 703, SILVER COURT, GHATKOPAR (EAST), MUMBAI - 400077. BY ADV. SRI.RUBEN GEORGE ROCK RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, KERALA, NEW PUBLIC OFFICE BUILDING, VIKAS BHAVAN, THIRUVANANTHAPURAM, PINCODE - 695 033. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI. 4 ADDL R4. THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAXES DEPARTMENT, 3RD FLOOR, TAX FLOOR, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PINCODE-695002 (ADDL R4 IS IMPLEADED AS PER ORDER DATED 23.10.2018) BY ADV. SRI.T.V.VINU CGC GP. SMT. M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13090 of 2018 2

JUDGMENT The petitioner in this writ petition seeks the following relief: a) Petitioners therefore pray that his Honourable High Court may be pleased to direct the first respondent to produce the papers and proceedings culminated in the issuance of the impugned order dated 07.12.2017 (Exhibit.P6) and after perusing and examining the legality thereof, issue a writ of certiorari or any other similar writ or order under Article 226 of the Constitution of India quashing and setting aside the said order dated 07.12.2017.(Exhibit.P6)

Both the counsel agree that the issue stands squarely covered in the petitioner's favour by a judgment, dated 13th July 2018, in W.P.(c) No. 23057/2018. 3. I, therefore, dispose of the writ petition applying the ratio in of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE hmh

WP(C).No. 13090 of 2018 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONERS UNDER CENTRAL GOODS AND SERVICES ACT, 2017 AFORESAID ACT. EXHIBIT P2 AOF THE TRAVELLING ISSUE VOUCHER OF PERTAINING TO GOLD CARRIED PETITIONER'S SALES RESPRESENTATIVES. EXHIBIT P3 AOF THE SHOW CAUSE NOTICE DATED 06.12.2017 ISSUED BY 1ST RESPONDENT. EXHIBIT P4 AOF THE REPLY DATED 07.12.2017 SUBMITTED BY THE PARTNER OF THE PETITIONER FROM BEFORE 1ST RESPONDENT. EXHIBIT P5 AOF THE SHOW CAUSE NOTICE (REVISED) DATED 07.12.2017 ISSUED BY 1ST RESPONDENT. EXHIBIT P6 AOF THE ORDER DATED 07.12.2017 PASSED BY THE 1ST RESPONDENT. EXHIBIT P7 RESPONDENT'S EXHIBIT AOF THE APPLICATION DATED 23.12.17 MADE UNDER RIGHT TO INFORMATION ACT, 2005 AND REMINDER DATED 22.03.2018. NIL //// PA to Judge