Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 15TH DAY OF MARCH 2024 / 25TH PHALGUNA, 1945 WP(C) NO. 8779 OF 2024 PETITIONER:
HAMEED JEWELLERS, 14/1795, MULLAKKAL ROAD, MULLAKKAL, ALAPUZHA, REPRESENTED BY MANAGING PARTNER SHOUKATH A, PIN – 688 011.
BY ADVS.
V.JAYANANDAKUMAR U.BALAGANGADHARAN RESPONDENTS:
1 INTELLIGENCE OFFICER, INTELLIGENCE UNIT NO.1, STATE GST DEPARTMENT, EDAPPALLY, ERNAKULAM, PIN – 682 024.
2 INTELLIGENCE OFFICER, INTELLIGENCE UNIT NO.3, STATE GST DEPARTMENT, EDAPPALLY, ERNAKULAM, PIN – 682 024.
3 JOINT COMMISSIONER (INTELLIGENCE AND ENFORCEMENT), STATE GST DEPARTMENT, EDAPPALLY, ERNAKULAM, PIN – 682 024.
4 COMMISSIONER, STATE GST DEPARTMENT, TAX COMPLEX, KILLIPPALAM, THIRUVANANTHAPURAM, PIN – 695 002.
5 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), GOVT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.
BY ADV. JASMIN M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.8779/2024 -:2:- J U D G M E N T The petitioner is aggrieved by the fact that the officials of the Goods and Services Tax (GST) Department have seized an amount of Rs.19,60,420/- from the petitioner without any authority to do so.
2.
The learned counsel for the petitioner submits that the issue stands covered in its favour by the judgment of a Division Bench of this Court in W.A.No.514 of 2023. It is submitted that a Special Leave Petition filed against the judgment of the Division Bench has also been dismissed by the Supreme Court of India.
3.
The learned Government Pleader does not seriously dispute this position.
In the light of the above, this writ petition will stand disposed of directing the 2nd respondent to consider Ext.P7 without further delay in the light of the law laid down by the Division Bench of this Court in W.A.No.514 of 2023.
The 2nd respondent shall pass orders on Ext.P7, as directed
W.P.(C) No.8779/2024 -:3:- above, within a period of one month from the date of receipt of a certified copy of this judgment.
Sd/-
GOPINATH P.
JUDGE ats
W.P.(C) No.8779/2024 -:4:- APPENDIX OF WP(C) 8779/2024 PETITIONER’S EXHIBITS Exhibit P 1 A COPY OF THE INSTRUCTIONS NO.01/2021(GST INVESTIGATION) DATED 02/02/2021 DOWNLOADED FROM THE WEBSITE OF CBIC Exhibit P 2 A COPY OF THE ORDER OF SEIZURE IN FORM GST INS-02 DATED 11/02/2023 ISSUED BY THE 1ST RESPONDENT Exhibit P 3 A TRUE COPY OF THE RELEVANT PAGES OF THE CASH BOOK DATED 10/2/23 AND 11/2/23 Exhibit P 4 A COPY OF THE SUMMONS NO. NIL DATED 11/02/2023 Exhibit P 5 A COPY OF THE LETTER NO.RFN MA3209230164180 DATED 14/9/2023 Exhibit P 6 A COPY OF THE SUMMONS NO.INTE-3/GST- 1.2/2022-23 DATED 18/12/2023 Exhibit P 7 A COPY OF THE PETITION DATED 21/12/2023 FILED BEFORE THE 2ND RESPONDENT