Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 8TH DAY OF DECEMBER 2023 / 17TH AGRAHAYANA, 1945 WP(C) NO. 41324 OF 2023 PETITIONER/S:
TRAVANCORE COCOTUFT PRIVATE LIMITED COIR PARK, THIRUVIZHA, CHERTHALA KOLLAM , KERALA REPRESENTED BY ITS DIRECTOR SRI.P MAHADEVAN, PIN - 688539 BY ADVS.
ANIL D. NAIR TELMA RAJU AADITYA NAIR RESPONDENT/S:
1 DEPUTY COMMISSIONER (CUSTOMS) INDIRA GANDHI ROAD, WILLINGDON ISLAND, KOCHI, KERALA, PIN - 682009 2 ASSISTANT COMMISSIONER (CUSTOMS) INDIRA GANDHI ROAD, WILLINGDON ISLAND, KOCHI, KERALA, PIN - 682009 3 THE DIRECTOR GENERAL OF GST (INTELLIGENCE) KOCHI ZONE UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR,, PIN - 682017 4 THE ADDITIONAL COMMISSIONER GENERAL GST AND CENTRAL EXCISE CENTRAL GST BHAVAN, THIRUVANANTHAPURAM,, PIN - 695001 5 COMMISSIONER (CUSTOMS) INDIRA GANDHI ROAD, WILLINGDON ISLAND, KOCHI, KERALA, PIN - 682009 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 41324 OF 2023 2 JUDGMENT Dated this the 08th day of December, 2023 The controversy involved in this writ petition is covered by the judgment passed in W.P(C.) No.35947/2023. Therefore, the present writ petition is disposed of in terms of the judgment passed in W.P(C.) No.35947/2023. The 1st and 2nd respondents are directed to dispose of Ext.P11 application in accordance with the judgment in W.P(C)No.35947 of 2023.
Till such decision is taken, further proceedings in pursuance to Ext.P7 shall be kept in abeyance.
Sd/- DINESH KUMAR SINGH JUDGE SJ
WP(C) NO. 41324 OF 2023 3 APPENDIX OF WP(C) 41324/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE APPLICATION ADDRESSED TO THE 1ST AND THE 2ND RESPONDENTS BY THE PETITIONER DATED 22.12.2021 Exhibit P1(a) TRUE COPY OF THE APPLICATION ADDRESSED TO THE 1ST AND THE 2ND RESPONDENTS BY THE PETITIONER DATED 25.01.2022 Exhibit P1(b) TRUE COPY OF THE APPLICATION ADDRESSED TO THE 1STRESPONDENT BY THE PETITIONER DATED 07.04.2022 Exhibit P1(c) TRUE COPY OF THE APPLICATION ADDRESSED TO THE 1STRESPONDENT BY THE PETITIONER DATED 02.11.2022ALONG WITH ACKNOWLEDGMENT Exhibit P1(d) TRUE COPY OF THE APPLICATION ADDRESSED TO THE 1STRESPONDENT BY THE PETITIONER DATED 25.11.2022ALONG WITH ACKNOWLEDGMENT DATED 25.11.2022 Exhibit P1(e) TRUE COPY OF THE APPLICATION ADDRESSED TO THE 1STRESPONDENT BY THE PETITIONER DATED 10.02.2023ALONG WITH ACKNOWLEDGMENT DATED 13.02.2023 Exhibit P2 TRUE COPY OF SUMMONS DATED 17.11.2021 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER Exhibit P3 TRUE COPY OF AUDIT ENQUIRY DATED 26.11.2021 Exhibit P4 TRUE COPY OF INSPECTION REPORT DATED 17.12.2021 Exhibit P5 TRUE COPY OF TR6 CHALLANS EVIDENCING THE PAYMENT ON IGST Exhibit P6 TRUE COPY OF THE STATEMENT RECORDED ON 14.6.2023 Exhibit P7 TRUE COPY OF SHOW CAUSE NOTICE DATED 26.9.2023 ISSUED BY THE 3RD RESPONDENT Exhibit P8 TRUE COPY OF REPLY DATED 1ST DECEMBER, 2023 Exhibit P9 TRUE COPY OF ADDITIONAL STATEMENT FILED BEFORE THE 4TH RESPONDENT Exhibit P10 TRUE COPY OF RECORD OF PERSONAL HEARING BY THE 4TH RESPONDENT ON 1.12.2023 Exhibit P11 TRUE COPY OF LETTER DATED 1.12.2023 ADDRESSED TO THE 5TH RESPONDENT