Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20TH DAY OF DECEMBER 2023 / 29TH AGRAHAYANA, 1945 WP(C) NO. 23378 OF 2023 PETITIONER/S:
JK RESIDENCY, CHERUVATHUR, KANHANGAD, KASARGODE REPRESENTED BY ITS MANAGING PARTNER TERRY JOHN, PIN - 671315 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 STATE TAX OFFICER II KERALA STATE GST DEPARTMENT, HOSDURG @ KANHANGAD, KASARAGOD, KERALA, PIN - 671315 3 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 4 ASSISTANT COMMISSIONER (ARREAR RECOVERY KERALA STATE GST DEPARTMENT, KASARAGOD, KERALA, PIN - 671123 BY ADV GOVERNMENT PLEADER OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.23378 of 2023 2 JUDGMENT Dated this the 20th day of December, 2023 The issue involved in this writ petition is covered by the judgment of this Court in W.P(C.)
No.32408/2023.
Therefore, the writ petition is disposed of in terms of the said judgment passed by this Court.
Sd/- DINESH KUMAR SINGH JUDGE AP
WP(C)No.23378 of 2023 3 APPENDIX OF WP(C) 23378/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GOVERNMENT ORDER GO(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 ISSUED BY THE 2ND RESPONDENT DATED 30.08.2022 Exhibit P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 4T RESPONDENT DATED 29.4.2023 Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 24796/2022 OF THIS HON'BLE COURT DATED 08.08.2022 Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P. (C) NO. 1639/2023 OF THIS HON'BLE COURT DATED 2.3.2023 Exhibit P9 TRUE COPY OF THE ORDER OF THE JOINT COMMISSIONER (APPEALS) I, SGST DEPARTMENT, ERNAKULAM DATED 22.12.2022 IN STA NO.
74/2022