Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 29TH DAY OF JANUARY 2024 / 9TH MAGHA, 1945 WP(C) NO. 2819 OF 2024 PETITIONER/S:
REMESH BABU SUKUMAR PILLAI AGED 66 YEARS S/O P V SUKUMARA PILLAI PROPRIETOR "MASTERS ENTERPRISE" GROUND 34/1565A, A2 KATUPARAMBIL, MARKET ROAD EDAPPALLY, PIN - 682024
BY ADV SHAHID AZEEZ
RESPONDENT/S:
1 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, PIN - 110001 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 THE COMMISSIONER KAKKANAD RANGE-4, CENTRAL EXCISE BHAWAN KATHRIKADAVU, KALOOR, PIN - 682017 4 THE DEPUTY COMMISSIONER KAKKANAD RANGE-4, CENTRAL EXCISE BHAWAN KATHRIKADAVU, KALOOR, PIN - 682017 5 SUPERINTENDENT KAKKANAD RANGE-4, CENTRAL EXCISE BHAWAN KATHRIKADAVU,
W.P.(C) No.2819/2024
-2-
KALOOR, PIN - 682017
BY ADV ADV. P.G. JAYASHANKAR SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.2819/2024
-3-
J U D G M E N T The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs:
“(i) Issue a writ of mandamus or any other appropriate writ direction or order directing the third respondent or any other appropriate authority who holds the jurisdiction of 3rd respondent to accept and consider the Exhibit P7 representation of the petitioner and to grant 25 equated monthly instalments to pay the liability amount and its interest mentioned in Exhibit P6 notice, within a time frame fixed by this Honorable court to, so as to secure the ends of justice.
(ii) Issue a writ of mandamus or any other appropriate writ, direction or order directing the respondents to revive suspended GST registration of MASTERS ENTERPRISE (GSTIN 32AGQPP3964NIZN) before the full payment of arrears as soon as possible, so as to secure the ends of justice.
and (ii) Such other reliefs as this Hon'ble Court may deem fit and proper in the circumstances of the case.
W.P.(C) No.2819/2024
-4-
2.
The learned Counsel for the petitioner submits that the petitioner admits the liability of interest as mentioned in Ext.P6, which is only a show cause notice.
3.
Let the petitioner appear before the Assessing Authority on or before 05.02.2024, and if the petitioner admits the liability, the final order shall be passed. Thereafter, the petitioner may approach the jurisdictional Commissioner with a proper application requesting instalments for discharging his liability as per the final order. If the petitioner makes such an application, the commissioner will take a lenient view to granting instalments to the petitioner for discharging the liability as per the order to be passed.
The writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE jjj
W.P.(C) No.2819/2024
-5-
APPENDIX OF WP(C) 2819/2024
PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE DISCHARGE SUMMARY DATED 3.5.2022 ISSUED BY THE RENAI MEDICITY MULTI SUPER SPECIALTY HOSPITAL Exhibit P2 THE TRUE PHOTOCOPY OF THE PATIENT IDENTIFICATION CARD ISSUED BY DR. VINOD THOMAS TO SHOW THAT THE PETITIONER IS USING PACEMAKER MADE BY BOSTON SCIENTIFIC Exhibit P3 THE TRUE COPY OF THE DISCHARGE SUMMARY DATED 14.7.2022 ISSUED BY THE RENAI MEDICITY MULTI SUPER SPECIALTY HOSPITAL Exhibit P4 TRUE, A COPY OF THE NOTICE DATED 21.11.2023 RECEIVED BY THE PETITIONER FROM FIFTH RESPONDENT Exhibit P5 THE TRUE COPY OF THE REPRESENTATION DATED 14.12.2023 SUBMITTED BY THE PETITIONER BEFORE THE FIFTH RESPONDENT ALONG WITH READABLE COPY Exhibit P6 A TRUE COPY OF THE SHOW CAUSE/DEMAND NOTICE DATED 20.12.2023 IS PRODUCED Exhibit P7 THE TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE OFFICE OF THE THIRD RESPONDENT Exhibit P8 THE TRUE COPY OF THE PURCHASE ORDERS FROM THE KERALA MINERALS AND METALS LTD DATED 28.12.2023 Exhibit P9 THE TRUE COPY OF THE PURCHASE ORDER FROM MALABAR CEMENTS DATED 2.1.2024