Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN TUESDAY, THE 21ST DAY OF MAY 2024 / 31ST VAISAKHA, 1946 WP(C) NO. 17195 OF 2024 PETITIONER:
SIVANKUNJU K AGED 63 YEARS, PROPRIETOR OF M/S. ABS GROUP S/O KUTTANCHANNAR, OCHIRATHOPPIL HOUSE, PALLIMITTAM, EROOR, WEST TRIPUNITHURA NADAMA VILLAGE, ERNAKULAM, KERALA., PIN – 682 306.
BY ADV. MARIA ANCY V.J.
RESPONDENTS:
1 THE DEPUTY COMMISSIONER (ARREAR RECOVERY), SGST DEPARTMENT, ERNAKULAM, KERALA, PIN – 682 015.
2 THE MANAGER IDBI BANK, DHANWATARI BUILDING, NEAR PADMA THEATER, M.G ROAD, ERNAKULAM., PIN – 682 035.
3 THE ASSISTANT COMMISSIONER, TAXPAYER SERVICES CIRCLE, KADAVANTHRA, ERNAKULAM, KERALA , PIN – 682 301.
4 THE DEPUTY COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, DEPARTMENT OF REVENUE, ERNAKULAM DIVISION, KATHRIKADAVU, KALOOR, KOCHI, PIN – 682 017.
5 THE JOINT COMMISSIONER OF STATE TAX(APPEALS), SGST DEPARTMENT, BAZAR ROAD, MATTANCHERRY, ERNAKULAM, KERALA., PIN – 682 002.
W.P.(C) No. 17195 of 2024 : 2 :
BY ADVS.
PREETHA S.NAIR SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS (SC-2094) R. REMA, FOR R2 JASMIN M.M., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 17195 of 2024 : 3 :
JUDGMENT This writ petition has been filed challenging Exts.P1 communication and P2 adjudication order.
2. When the writ petition came up for further consideration today, it is submitted by the learned counsel for the petitioner that, against Ext.P2, an appeal has been preferred and the petitioner had made the pre-deposit.
Since, the petitioner has already preferred a statutory appeal, nothing survives to be considered in this writ petition and the writ petition is closed.
Sd/- MURALI PURUSHOTHAMAN SCB JUDGE
W.P.(C) No. 17195 of 2024 : 4 :
APPENDIX OF WP(C) 17195/2024 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF FORM GST DRC-13 DATED 18.04.2024 ISSUED BY THE 1ST RESPONDENT FOR ATTACHING THE BANK ACCOUNT.
EXHIBIT P2 TRUE COPY OF THE FORM GST DRC-07 SGST ORDER REF NO. ZD320723004387M DATED 07.07.2023 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P3 TRUE COPY OF FORM GST DRC-07 CGST ORDER REF NO. ZD321223020849L DATED 19.12.2023 ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P4 TRUE COPY OF FORM GST ASMT 10 SGST NOTICE NO. GST/32DMDPS6998P1ZX/2017-18 DATED 05.05.2021 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P5 TRUE COPY OF THE APPEAL GROUNDS FILED BEFORE THE JOINT COMMISSIONER STATE TAX (APPEAL), ERNAKULAM.
EXHIBIT P6 TRUE COPY OF THE ACKNOWLEDGMENT ON FILING APPEAL NO. AD320424008460P DATED 26.04.2024.
EXHIBIT P7 TRUE COPY OF THE LIST OF EMPLOYEES OF THE PETITIONER.
EXHIBIT P8 TRUE COPY OF THE RELEVANT DETAILS REGARDING THE DISBURSEMENT OF SALARY TO THE EMPLOYEE DURING THE LAST MONTH.