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. 22593 OF 2023 PETITIONER/S:
M/S. HOTEL ROYAL KALLADA RESIDENCY, AGED 48 YEARS EAST KALLADA, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, R.SUBHASH, PIN - 691502 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S:
1 THE DEPUTY COMMISSIONER, TAX PAYER SERVICES DIVISION, STATE GST DEPARTMENT, KOLLAM, PIN - 691002 2 THE EXCISE COMMISSIONER, FORT, ATTAKULANGARA P.O., THIRUVANANTHAPURAM, PIN - 695023 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 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. 22593 OF 2023 2 JUDGMENT Dated this the 12th day of February, 2024 The present writ petition has been filed with the following prayers:- “i) To a writ of certiorari quashing Ext. P8.
ii) To issue a writ of mandamus or any other appropriate writ or order directing the 1st respondent to release the release the retirement benefits to the petitioner in the light of Exts. P6 & P7 forthwith or within such time as this Hon’ble Court may deem fit and proper in the interest of justice.
iii) To grant such other reliefs as this Hon’ble Court may deem just and proper in the interest of justice, including costs.” 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. 22593 OF 2023 3 APPENDIX OF WP(C) 22593/2023 PETITIONER EXHIBITS EXHIBIT P1 COPY OF ORDER IN GO (MS) NO. 43/2020/TD ISSUED BY THE 2ND RESPONDENT DTD. 22-05- 2020 EXHIBIT P2 COPY OF LETTER ISSUED BY THE 2ND RESPONDENT DTD. 26-05-2020 EXHIBIT P3 COPY OF SRO NO. 325/2020 ISSUED BY THE GOVERNMENT OF KERALA DTD. 14-05-2020 EXHIBIT P4 COPY OF ORDER IN SRO NO. 297/2022 ISSUED BY THE GOVERNMENT OF KERALA DTD. 26-03- 2022 EXHIBIT P5 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 09-06-2023 EXHIBIT P6 COPY OF ORDER IN WPC NO. 23123/22 OF THIS HON'BLE COURT DTD. 17-08-2022