Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 4TH DAY OF OCTOBER 2023 / 12TH ASWINA, 1945 WP(C) NO. 13590 OF 2023 PETITIONER:
SHASTHA ENTERPRISES AGED 65 YEARS DOOR NO. XXV2000, OPPOSITE VELLAYAPPANKAVU, AYATHIL P.O,, KOLLAM - 691001, REPRESENTED BY ITS MANAGING PARTNER, N. NANDAKUMAR, AGED 65 S/O, NANU, RESIDING AT LAKSHMI BHAVAN, THAMARAKKULAM P.O, BEACH ROAD, KOLLAM, PIN - 691001 BY ADVS.
SERGI JOSEPH THOMAS S.AJAY KUMAR RESPONDENTS:
1 JOINT COMMISSIONER (APPEALS), OFFICE OF THE JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, ASRAMOM, KOLLAM., PIN - 691002 2 STATE TAX OFFICER (INTELLIGENCE) MOBILE SQUAD NO.VII, STATE GST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA., PIN - 695121 3 THE ASST. STATE TAX OFFICER (INTELLIGENCE) SURVEILLANCE SQUAD NO.1, STATE GOODS & SERVICE DEPT.
KERALA, THIRUVANANTHAPURAM, PIN - 695002 4 THE ASST. ENFORCEMENT OFFICER OFFICE OF THE ENFORCEMENT OFFICER, ENFORCEMENT SQUAD-1, NEYYATTINKARA, THIRUVANANTHAPURAM., PIN - 695129 BY ADV GOVERNMENT PLEADER ADV.RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.13590 of 2023 2 JUDGMENT Dated this the 4th day of October, 2023 1.
The present writ petition has been filed under Article 226 of the Constitution of India seeking a writ of Mandamus directing the 1st respondent to pass order on Ext.P2 appeal filed by the petitioner expeditiously.
2.
Considering the prayer and facts of the case, the 1st respondent is directed to consider Ext.P2 appeal and finalise the same, expeditiously, preferably within a period of four months.
3.
With aforesaid direction, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE AP
WPC No.13590 of 2023 3 APPENDIX OF WP(C) 13590/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER NO.SCN/SSII/168/22- 23 DATED 28/12/2022 PASSED BY THE 2ND RESPONDENT Exhibit P2 TRUE COPY OF THE APPEAL ALONG WITH EXHIBITS FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE NOTICE OF HEARING DATED 13/03/2023 ISSUED BY THE 4TH RESPONDENT IN CONNECTION WITH SCN-206/2022-23/SS-1 Exhibit P4 TRUE COPY OF THE NOTICE OF HEARING DATED 13/03/2023 ISSUED BY THE 4TH RESPONDENT IN CONNECTION WITH SCN-207/2022-23/SS-1 Exhibit P5 TRUE COPY OF THE LETTER DATED 04/04/2023 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT Exhibit P6 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
SCN/SSII/168/22-23 DATED NIL ISSUED U/S 129(3) OF THE CGST ACT 2017 IN FORM GST MOV-07 BY THE ASST. STATE TAX OFFICER (INTELLIGENCE), SURVEILLANCE SQUAD NO.II, STATE GOODS & SERVICE DEPT. KERALA, THIRUVANANTHAPURAM Exhibit P7 TRUE COPY OF THE SHOW CAUSE NOTICE NO.SCN 206/22-23 DATED NIL ISSUED U/S 129(3) OF THE CGST ACT 2017 IN FORM GST MOV-07 BY THE 3RD RESPONDENT Exhibit P8 TRUE COPY OF THE SHOW CAUSE NOTICE NO.SCN 207/22-23 DATED NIL ISSUED U/S 129(3) OF THE CGST ACT 2017 IN FORM GST MOV-07 BY THE 3RD RESPONDENT Exhibit P9 TRUE COPY OF THE ELECTRONIC CASH LEDGER FROM 01/03/2023 TO 11/03/2023 Exhibit P10 TRUE COPY OF THE EMAIL DATED 13/03/2023 Exhibit P11 TRUE COPY OF THE EMAIL DATED 20/03/2023 Exhibit P12 TRUE COPY OF THE EMAIL DATED 20/03/2023