Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 24TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946 WP(C) NO. 5331 OF 2024 PETITIONER/S:
KUMAR SANKER, AGED 42 YEARS S 338 INTERNATIONAL TERMINAL 3, COCHIN INTERNATIONAL AIRPORAT, KOCHI, PIN - 683111
BY ADVS.
G.MINI(1748) A.KUMAR (SR.)
P.J.ANILKUMAR P.S.SREE PRASAD
RESPONDENT/S:
SENIOR INTELLIGENCE OFFICER, DIRECTOR GENERAL OF GST INTELLIGENCE, 5TH FLOOR, ARROW CORPORATE TOWER, PLOT NO.06, SEEMANT VIHAR,SECTION-14, KAUSHAMBI, NEAR HOTEL BLUESTONE, GHAZIABAD, UTTARPRADESH, PIN - 201012 OTHER PRESENT:
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T The present writ petition has been filed with the following prayers:
“1. Issue a writ of certiorari or other appropriate writs directions or order calling for the records leading to P 7 and quash the same 2. Issue a writ of mandamus or other appropriate writs directions or order declaring that the respondent does not have the Jurisdiction to call for the information regarding the transaction entered outside the territory of Union of India.
3. Issue a writ of mandamus or other appropriate writs directions or order commanding the respondent not to insist on personal appearance of the petitioner pursuant to Exhibit P7.
Or in alternative 4. Issue a writ of mandamus or other appropriate writs or directions or other commanding the respondent to grant a period of 3 months to produce the requisite details as sought for in Exhibit P 7 provided the same is received from the Abhu Dhabi office and until such time dispense with the appearance of the petitioner personally before him.
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5. Award cost of these proceedings 6. Grant such other relief deemed fit under the circumstances of the case.”
2.
Mr A Kumar, learned Senior Counsel representing the petitioner, assisted by Ms G Mini, submits that Etihad Airways is a national carrier of the United Arab Emirates, and, it appears that, in respect of the ongoing investigation by the GST Department, talks are going on through diplomatic channels. He further submits that as and when the GST Department requires any assistance from the petitioner regarding the investigation of the violation of law etc, he will fully cooperate and provide requisite documents in his possession and if the documents are not in his possession he will write to the concerned authority in the headquarters regarding the requisition by the GST Department.
2.1 It is further said that after the hearing on 09.04.2024, when this Court passed the following order:
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“Post this matter on 23.05.2024.
It is made clear that Etihad Airways should cooperate in ongoing investigation being carried out by the GST Department. Any non cooperation by the Etihad Airways may be adversely viewed by this court. Petitioner shall communicate this order to the headquarters of Etihad Airways.
Interim order granted earlier stands extended till the next posting date.”
the petitioner has not been called upon to record his statement or provide any document. The petitioner has no objection to the ongoing investigation or providing documents within his possession.
3.
In view of the aforesaid stand of the petitioner, nothing survives in this writ petition, and it is closed with direction to the petitioner to cooperate with the ongoing investigation by the GST Department and provide requisite documents within his possession as and when the documents are required or his statement is to be recorded.
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The writ petition stands closed with the above observations.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
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APPENDIX OF WP(C) 5331/2024
PETITIONER EXHIBITS Exhibit P1 COPY OF THE SUMMONS DATED 4-12-2023 ISSUED BY THE RESPONDENT Exhibit P2 COPY OF THE SUMMONS DATED 29-1-2024 ISSUED BY THE RESPONDENT Exhibit P3 COPY OF THE SUMMONS DATED 7-2-2024 ISSUED BY THE RESPONDENT Exhibit P4 COPY OF THE E-MAIL COMMUNICATION DATED 8-2- 2024 SENT BY THE PETITIONER Exhibit P5 COPY OF THE MEDICAL CERTIFICATE DATED 8-2-2024 PRODUCED BY THE PETITIONER Exhibit P6 COPY OF THE E-MAIL COMMUNICATION DATED 8-2- 2024 Exhibit P7 COPY OF THE NOTICE DATED 8-2-2024 Exhibit P8 COPY OF THE AUTHORIZATION LETTER DATED 12-2- 2024 Exhibit P9 COPY OF THE LETTER DATED 5-3-2024 Exhibit P10 COPY OF EMAIL COMMUNICATION DATED 14.12.2023 ISSUED BY THE PETITIONER Exhibit P11 COPY OF COMMUNICATION DATED 07.02.2024 Exhibit P12 A TRUE COPY OF THE E-MAIL COMMUNICATION DATED 1.4.4024.