Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 1ST DAY OF MARCH 2024 / 11TH PHALGUNA, 1945 WP(C) NO. 15006 OF 2023 PETITIONER/S:
SASI PATHIRAKUNNATH, AGED 55 YEARS A ONE GOLD, TC-26/289-1, MYLIPADAM, CHEMBUKKAVU P O, THRISSUR DISTRICT, PIN - 680020 BY ADV TOMSON T.EMMANUEL RESPONDENT/S:
1 ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.I, STATE GOODS & SERVICES TAX DEPARTMENT, THEVEARA, COCHIN, PIN - 682015 2 JOINT COMMISSIONER (INT. & ENFORCEMENT) , STATE GOODS & SERVICES TAX DEPARTMENT, EDAPPALLY, COCHIN - 682024., PIN - 682024 3 COMMISSIONER OF STATE TAX , STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWER, THIRUVANATHAPURAM-695022., PIN - 695022 4 STATE OF KERALA , STATE GOODS & SERVICES TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, REPRESENTED BY SECRETARY TO GOVERNMENT, PIN-695001., PIN - 695001 OTHER PRESENT:
MOHAMMED RAFIQ-SPL.G.P (TAXES) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15006 OF 2023 2
JUDGMENT The present writ petition has been filed with the following reliefs:- “i) to call the records relating to continued retention of goods in Ext-P1 from 1st respondent and to issue a Writ in the nature of mandamus or any other appropriate writ or order in directing 1st respondent to pass FORM GST MOV-05 in returning the retained under Ext-P1 demand, modified by Ext-P3;
ii) to issue a Writ in the nature of mandamus or any other appropriate writ or order in directing 2nd respondent to take disciplinary action against 1st respondent for non compliance to Ext-P3 1st appellate order;
iii) to tag and hear this case along with connected case in WP(C) No.8908 of 2023;
iv) to pass such other orders as this Hon’ble Court may deem justified to the facts and circumstances of the case; AND v) to award cost of this proceedings, considering the fact that non return of the retained goods, even after remitting modified demand under Ext-P5 is purposeful/intentional.” In view of the decision rendered in the judgment in W.P(C) No.
24387 of 2023, the writ petition is allowed and the respondents are directed to return the goods, if the petitioner has remitted the modified demand in Ext.P5 order passed by the appellate authority.
Sd/- DINESH KUMAR SINGH JUDGE SJ
WP(C) NO. 15006 OF 2023 3 APPENDIX OF WP(C) 15006/2023 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF ORDER DATED 11.10.2022, DEMANDING PENALTY AND FINE IN LIEU OF CONFISCATION PASSED BY STATE TAX OFFICER, SQUAD NO.1, ERNAKULAM, U/S.130 OF THE CGST / SGST ACT, IN DETAINING THE GOODS EXHIBIT P2 TRUE COPY OF JUDGMENT DATED 16.02.2023 IN WRIT APPEAL NO.379 OF 2023 PASSED BY THIS HON'BLE COURT IN FIXING TIME LIMIT FOR FILING STATUTORY APPEAL AND OUTER TIME LIMIT FOR DISPOSAL OF APPEAL, ON CHALLENGE MADE AGAINST EXT-P1ORDER EXHIBIT P3 TRUE
COPY
OF
APPELLATE
ORDER NO.ZD320323009484T DATED 30.03.2023 PASSED BY JOINT COMMISSIONER (APPEALS), THRISSUR IN APPEAL FILED AGAINST EXHIBIT P1 ORDER EXHIBIT P4 TRUE COPY OF LETTER DATED 03.04.2023 SUBMITTED BEFORE 1ST RESPONDENT, FOR COMPLYING WITH EXT-P3 APPELLATE ORDER EXHIBIT P5 TRUE COPY OF REQUEST DATED 06.04.2023 ALONG WITH
CHELLAN
DATED
06.04.2023
FOR RS.5,04,590/-
SUBMITTED
BEFORE
1ST RESPONDENT, ON THE BASIS OF DEMAND MODIFIED BY APPELLATE AUTHORITY EXHIBIT P6 TRUE COPY OF LETTER DATED 19.04.2023 SUBMITTED BEFORE 2ND RESPONDENT, FOR ISSUANCE OF PROPER DIRECTION TO 1ST RESPONDENT EXHIBIT P7 TRUE COPY OF INTERIM ORDER DATED 12.04.2023 IN WP(C) NO.8908 OF 2023 PASSED BY THIS HON'BLE COURT ON SIMILAR SET OF FACT