Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 15TH DAY OF FEBRUARY 2024 / 26TH MAGHA, 1945 WP(C) NO. 30680 OF 2022 PETITIONER/S:
KALLADA REGENCY PRIVATE LIMITED, AGED 60 YEARS IRINJALAKUDA, THRISSUR- 680121,REPRESENTED BY ITS MANAGING DIRECTOR - K. R. SUNIL KUMAR.
BY ADVS.
K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S:
1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO., PIN - 695001 2 DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE P.O., THRISSUR, PIN - 680004 3 JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, POOTHOLE P.O., THRISSUR, PIN - 680004 4 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O,THIRUVANANTHAPURAM, PIN - 695002 BY ADV GOVERNMENT PLEADER OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.30680 of 2022 2 JUDGMENT Dated this the 15th day of February, 2024 The present writ petition has been filed by the petitioner seeking the following reliefs:
(a) Call for the records of the case leading to Ext.p5 – Assessment Order issued by the 2nd respondent, Ext.P8- Conditional order of stay passed by the 3rd respondent and quash the same by issuance of a writ of certiorari or other appropriate writ or order.
(b) Issue an appropriate writ or order declaring that the tax (TOT) remittance made by the petitioner for AY – 2020-2021 is in time and no interest liability can be fastened on the petitioner under Section 23(3) of the KGST Act, 1963 under the facts and circumstances of this case.
(c) Issue a writ of mandamus or other appropriate writ or order directing the 2nd respondents not to pursue any coercive recovery steps in pursuance of Ext.P5 – assessment order for the subject AY – 2020-2021.
(d) To dispense with the filing of true English translation of Exhibits which are in vernacular language.
(e) Grant such other reliefs that this Hon’ble Court deem fit to grant under the facts and circumstances of the case.
2.
Ms. Reshmita Ramachandran, the learned Government Pleader does not dispute that the subject matter of the writ petition is covered by the decision of
WPC No.30680 of 2022 3 this court in W. P(C.) No. 32408/2023 dated 30.11.2023 and the decision on the R.P No. 81/2024 dated 05.02.2024.
Considering the said stand of the respondents, the present writ petition is also disposed of with the same terms.
Sd/- DINESH KUMAR SINGH JUDGE AP
WPC No.30680 of 2022 4 APPENDIX OF WP(C) 30680/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER CO(MS) NO. 41/2020 TD DATED 18.05.2020 Exhibit P2 TRUE COPY OF THE SRO NO. 297/2022 (G.O.(P) NO. 26/2022/TAXES) DATED 26.03.2022.
Exhibit P3 TRUE COPY OF THE RELEVANT EXTRACT OF THE BUDGET SPEECH OF THE FINANCE MINISTER OF THE STATE DATED 11.03.2022.
Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE CABINET DECISION DATED 23.02.2022.
Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DATED 06.05.2022.
Exhibit P6 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 26416/2022 DATED 17.08.2022 OF THIS HON'BLE COURT Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 29776/2022 DATED 19.09.2022 OF THIS HON'BLE COURT Exhibit P8 TTRUE COPY OF THE CONDITIONAL ORDER OF STAY PASSED BY THE 3RD RESPONDENT DATED 26.7.2022