Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 12TH DAY OF FEBRUARY 2024 / 23RD MAGHA, 1945 WP(C) NO. 21574 OF 2023 PETITIONER/S:
K.R.GRAND RESIDENCY , AGED 43 YEARS IV/676, PARAYIL MARKET ROAD, KUNNAMKULAM, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI.RANJITH K.RAGHUNATHAN., PIN - 680503 BY ADV TOMSON T.EMMANUEL RESPONDENT/S:
1 STATE OF KERALA, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY TO GOVERNMENT., PIN - 695001 2 COMMISSIONER OF STATE TAX , KERALA STATE GST DEPARTMENT, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 3 JOINT COMMISSIONER , STATE GST DEPARTMENT, POOTHOL, THRISSUR, PIN - 680004 4 DEPUTY COMMISSIONER , TAXPAYER SERVICES DIVISION - VADAKKANCHERY, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 21574 OF 2023 2 JUDGMENT Dated this the 12th day of February, 2024 The present writ petition has been filed with the following prayers:- “(i) Call for the entire records leading to Ext.P8 order and quash the same by issuing a writ in nature of certiorari or any other appropriate writ, order or direction;
(ii) To issue a writ in the nature of mandamus or any other appropriate writ or order, directing the 4th respondent to allow the petitioner to get the benefits of the amnesty scheme as provided in Ext.P6 & P7.” 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 this court in W. A 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 SJ
WP(C) NO. 21574 OF 2023 3 APPENDIX OF WP(C) 21574/2023 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 19.05.2023 IN FORM NO.10, SUBMITTED BEFORE 4TH RESPONDENT, BY THE PETITIONER FIRM WITH PROOF OF PAYMENT OF TURNOVER TAX UNDER KGST, FOR THE YEAR 2021-22.
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 KERALA STATE DATED 11.03.2022.
EXHIBIT P4 TRUE COPY OF THE CIRCULAR NO.10/2020 DATED 20.11.2020 ISSUED BY 2ND RESPONDENT.
EXHIBIT P5 TRUE COPY OF THE RELEVANT EXTRACT OF THE KERALA FINANCE BILL, 2022.
EXHIBIT P6 TRUE COPY OF THE CIRCULAR NO.4/2022 DATED 25.03.2022.
EXHIBIT P7 TRUE COPY OF THE CIRCULAR NO.5/2022 DATED 25.03.2022.
EXHIBIT P8 TRUE COPY OF THE ASSESSMENT ORDER NO.32081260836/2021-22 DATED 15.06.2023 COMPLETED BY 4TH RESPONDENT UNDER THE KGST ACT, FOR 2021-22, WITHOUT A PRE ASSESSMENT NOTICE.
EXHIBIT P9 TRUE COPY OF THE INTERIM ORDER DATED 06.09.2022 IN W.P(C).29046 OF 2022, AGAINST CHALLENGE MADE FOR PREVIOUS YEAR OF PETITIONER.