Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 22ND DAY OF JANUARY 2024 / 2ND MAGHA, 1945 WP(C) NO. 12696 OF 2022 PETITIONER/S:
J.M.TRANSPORT A PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PARTNER, V.JAYAMURUGAN, AGED 27 YEARS, S/O.
VARADARAJAN, DOOR NO.98/6A, SNKARI ROAD, SEETHARAMPALAYAM P.O., THIRUCHENGODE TALUK, NAMAKKAL DISTRICT,TAMIL NADU, PIN-637 209 BY ADV R.SATISH KUMAR RESPONDENT/S:
1 STATE OF KERALA, REPRESENTED BY THE SECRETARY, STATE GOODS AND SERVICES DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001 2 THE STATE TAX OFFICER, SQUAD NO.VI, STATE GST DEPARTMENT, COMMERCIAL TAX COMPLEX, CIVIL STATION, PALAKKAD, KERALA,PIN-678 001 3 THE ASSISTNT STATE TAX OFFICER, STATE GST DEPARTMENT, COMMERCIAL TAX COMPLEX, CIVIL STATION, PALAKKAD, KERALA, PIN-678 001 BY ADV ADVOCATE GENERAL OFFICE KERALA OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 12696 OF 2022 2 JUDGMENT Dated this the 22nd day of January, 2024 The present writ petition has been filed seeking the following reliefs:- “(i)Call for records leading to issuance of Exhibit P-6 Notice dated 27/10/2021 from the 2nd respondent and issue a writ of certiorari or any other appropriate writ, Order or Direction, to quash Exhibit.P-6 Notice, holding that the Notice under Section 130 of the Central Goods and Service Act 2017 not issued to the Registered Owner of Lorry Bearing No. TN/34/AD/1723 and proceed afresh after hearing the petitioner and other concerned parties, so as to secure the ends of justice.
(ii)Issue a writ of Mandamus or any other appropriate Writ, Order or Direction, directing the respondents 2 and 3 to release Lorry No.TN/34/AD/1723 to the petitioner.” 2. Ms. Reshmita Ramachandran, the learned Government Pleader submits that the writ petition has been rendered as infructuous, inasmuch as the adjudication has taken place in pursuance to Ext.P6 notice dated 27.10.2021. The adjudication order dated 14.06.2022 has already placed on record with the counter affidavit.
3.Considering the aforesaid facts that the adjudication order has been passed in the impugned P6 notice, the present memo has been filed for dismissing the writ petition as not pressed, with liberty to the petitioner to file a fresh writ petition. Since, the adjudication order is an appealable order, this court does not find any ground to grant liberty to the petitioner to file the writ petition. Therefore, the writ petition is dismissed with liberty of
WP(C) NO. 12696 OF 2022 3 the petitioner to take recourse to any remedy as may be available to him, against the adjudication order dated 14.06.2022.
With the aforesaid direction, the writ petition stands dismissed as not pressed.
Sd/- DINESH KUMAR SINGH JUDGE SJ
WP(C) NO. 12696 OF 2022 4 APPENDIX OF WP(C) 12696/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PARTNERSHIP DEED OF THE PETITIONER FIRM Exhibit P2 TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE LORRY BEARING REG NO.TN-34/AD/1723 Exhibit P3 TRUE COPY OF THE INSURANCE POLICY CERTIFICATE OF THE LORRY BEARING RE GNO.TN 34/AD/1723 Exhibit P4 TRUE COPY OF THE PHYSICAL VERIFICATION REPORT DATED 24.10.2021 ISSUED BY THE 2ND RESPONDENT Exhibit P5 TRUE COPY OF THE STATEMENT OF RAVI P DRIVER AND IN CHARGE OF THE LORRY BEARING REG NO.TN 34/AD/1723 Exhibit P6 TRUE COPY OF THE NOTICE DATED 27.10.2021 ISSUED BY THE 2ND RESPONDENT RESPONDENT EXHIBITS Exhibit R2(A) A TRUE COPY OF THE JUDGMENT DATED 22/12/2021 IN WA 1719 OF 2021 Exhibit R2(B) A TRUE COPY OF THE CIRCULAR NUMBER 41/15/2018-GST DATED 13.04.2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS PETITIONER EXHIBITS Exhibit R2(C) A PHOTOSTAT COPY OF THE POSTAL COVER ALONG WITH ACKNOWLEDGEMENT CARD RETURNED UNCLAIMED BY THE PETITIONER RESPONDENT EXHIBITS Exhibit R2(D) A TRUE COPY OF THE MOV-10 ISSUED TO THE EMPLOYEE/DRIVER OF THE PETITIONER PETITIONER EXHIBITS Exhibit P7 TRUE COPY OF THE ORDER DATED 4/12/2021 ISSUED BY THE 2 ND RESPONDENT WITH TYPED LEGIBLE COPY.