Judgment
WA.1728/121 & WP(C).18169/21 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
TUESDAY, THE 1ST DAY OF AUGUST 2023 / 10TH SRAVANA, 1945 WA NO. 1728 OF 2021 AGAINST THE ORDER DATED 7.9.2021 IN WP(C) 18169/2021 & ORDER DATED 29.11.2021 IN RP 630/2021 OF HIGH COURT OF KERALA APPELLANTS/RESPONDENTS IN WP(C):
1 STATE TAX OFFICER INVESTIGATION BRANCH - I, STATE GST DEPARTMENT, ASHRAMAM, KOLLAM-2.
2 THE ASSISTANT COMMISSIONER INVESTIGATION BRANCH-II, STATE GST DEPARTMENT, ASHRAMAM, KOLLAM-2.
3 THE STATE TAX OFFICER (IB) STATE GST DEPARTMENT, ALAPPUZHA-688001.
4 THE ADDITIONAL COMMISSIONER STATE GST DEPARTMENT, THIRUVANANTHAPURAM - 695002.
5 THE COMMISSIONER STATE GST DEPARTMENT, THIRUVANANTHAPURAM - 695002.
BY SPL. GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ RESPONDENT/PETITIONER IN WP(C):
Y. BALAKRISHNAN PROPRIETOR, ONAM BEEDI BUILDING, NO. 1/395, PATHIYOOR, KAYAMKULAM - 690106.
BY ADVS.
K.SRIKUMAR (SR.)
K.MANOJ CHANDRAN AMMU CHARLES
WA.1728/121 & WP(C).18169/21 2 THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01.08.2023, ALONG WITH WP(C).18169/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA.1728/121 & WP(C).18169/21 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
TUESDAY, THE 1ST DAY OF AUGUST 2023 / 10TH SRAVANA, 1945 WP(C) NO. 18169 OF 2021 PETITIONER/S:
Y.BALAKRISHNAN, AGED 50 YEARS PROPRIETOR, ONAM BEEDI BUILDING, NO. 1/395, PATHIYOOR, KAYAMKULAM.
BY ADVS.
K.SRIKUMAR (SR.)
K.MANOJ CHANDRAN AMMU CHARLES RESPONDENT/S:
1 THE STATE TAX OFFICER, INVESTIGATION BRANCH-I, STATE GST DEPARTMENT, ASHRAMAM, KOLLAM-2.
2 THE ASSISTANT COMMISSIONER, INVESTIGATION BRANCH-II, STATE GST DEPARTMENT, ASHRAMAM, KOLLAM-2.
3 THE STATE TAX OFFICER (IB), STATE GST DEPARTMENT, ALAPPUZHA-688001.
4 THE ADDITIONAL COMMISSIONER, STATE GST DEPARTMENT, THIRUVANANTHAPURAM-695002.
5 THE COMMISSIONER, STATE GST DEPARTMENT, THIRUVANANTHAPURAM-695002.
BY SPL. GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ
WA.1728/121 & WP(C).18169/21 4 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.08.2023, ALONG WITH WA.1728/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA.1728/121 & WP(C).18169/21 5 A.K.JAYASANKARAN NAMBIAR & MOHAMMED NIAS C.P., JJ ............................................................
W.A. No.1728 of 2021 and W.P(C) No.18169 of 2021 .............................................................
Dated this the 1st day of August, 2023 JUDGMENT Mohammed Nias C.P., J The above writ appeal is filed challenging the interim order dated 07-09-2021 as well as the order dated 29-11-2021 in RP No.630/2021.
W.P(C) No.18169/2021 is filed by the respondent impugning a notice proposing confiscation of the goods and the vehicle. By an interim order, this Court had directed the release of the goods proposed for confiscation on payment of the redemption fine applicable thereto, and accordingly, the petitioner paid an amount of Rs.46,53,000/- towards the redemption fine on the goods that were directed to be released, which the assessee carried in the vehicle in question.
2. The State of Kerala and others had challenged the above interim order by filing the above writ appeal in which we directed the officer
WA.1728/121 & WP(C).18169/21 6 concerned to proceed to pass final orders in the matter of confiscation after hearing the petitioner.
3. Both sides submit that final orders were passed under Section 130 of the Central Goods and Service Tax Act, 2017, on 03-04-2023, and the writ petitioner/assessee has challenged the same. In view of the subsequent developments, the writ petitioner seeks permission to withdraw the writ petition without prejudice to their contentions on merit in the appeal filed.
Permission is granted, and the writ petition is allowed to be withdrawn without prejudice to the contentions available to the parties.
Writ Appeal No.1728/2021 is also closed in the light of the withdrawal of the writ petition.
Sd/- A.K.JAYASANKARAN NAMBIAR
JUDGE Sd/-
MOHAMMED NIAS C.P.
JUDGE okb/
WA.1728/121 & WP(C).18169/21 7 APPENDIX OF WP(C) 18169/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE RENTAL AGREEMENT DATED 30/07/2021.
Exhibit P2 TRUE COPY OF MAHAZAR DATED 03/08/2021 ISSUED BY THE 2ND RESPONDENT.
Exhibit P2(A) TRUE COPY OF MAHAZAR DATED 03/08/2021 ISSUED BY THE 2ND RESPONDENT.
Exhibit P2(B) TRUE COPY OF MAHAZAR DATED 03/08/2021 ISSUED BY THE 2ND RESPONDENT.
Exhibit P3 TRUE COPY OF FORM GST INS 03, DATED 03/08/2021 PROHIBITORY ORDER ISSUED BY THE 2ND RESPONDENT.
Exhibit P3(A) TRUE COPY OF FORM GST INS 03, DATED 03/08/2021 PROHIBITORY ORDER ISSUED BY THE 2ND RESPONDENT.
Exhibit P3(B) TRUE COPY OF FORM GST INS 03, DATED 03/08/2021 PROHIBITORY ORDER ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE LETTER DATED 10/08/2021.
Exhibit P4(A) TRUE COPY OF THE LETTER DATED 10/08/2021.
Exhibit P4(B) TRUE COPY OF THE LETTER DATED 10/08/2021.
Exhibit P4(C) TRUE COPY OF THE LETTER DATED 10/08/2021.
Exhibit P4(D) TRUE COPY OF THE LETTER DATED 20/08/2021.
Exhibit P4(E) TRUE COPY OF THE LETTER DATED 20/08/2021.
Exhibit P5 TRUE COPY OF THE COMMUNICATION DATED 18/08/2021.
Exhibit P5(A) TRUE COPY OF THE COMMUNICATION DATED 18/08/2021.
Exhibit P6 TRUE COPY OF THE SALE INVOICES DATED 02/08/2021 AND 05/08/2021.
WA.1728/121 & WP(C).18169/21 8 Exhibit P7 TRUE COPY OF THE INTERIM ORDER DATED 26/08/2021 IN WPC NO.17280/2021.
Exhibit P8 TRUE COPY OF THE NOTICES DATED 25/08/2021 ISSUED BY THE 1ST RESPONDENT.
Exhibit P8(A) TRUE COPY OF THE NOTICES DATED 25/08/2021 ISSUED BY THE 1ST RESPONDENT.
Exhibit P8(B) TRUE COPY OF THE NOTICES DATED 25/08/2021 ISSUED BY THE 1ST RESPONDENT.
Exhibit P9 TRUE COPY OF THE NOTIFICATION NO. 29/1988- CENTRAL EXCISE (N.T.) DATED 21/10/1988.
Exhibit P14 TRUE COPY OF THE ORDER NO.IBK/A1/INT-07/2020- 21 [DIN32042030000191] DATED 03-04-2023 Exhibit P14(a) TRUE COPY OF THE ORDER NO.IBK/A1/INT-07/2020- 21 [DIN320420230000201] DATED 03-04-2023 Exhibit P14(b) TRUE COPY OF THE ORDER NO.IBK/A1/INT-07/2020- 21 [DIN320420230000271] DATED 03-04-2023
WA.1728/121 & WP(C).18169/21 9 APPENDIX OF WA 1728/2021 RESPONDENT ANNEXURES Annexure R1(F) True copy of the complaint dated 14-09-2021 to the Director General of police ,Kerala Annexure R1(A) True copy of the letter dated 23-12-2021 send by the respondent to the 1st Appellant Annexure R1(B) True copy of the notice no.IBK/A1/INT- 07/2020-21 dated 06-09-2021 issued by the 1st appellant to the Respondent Annexure R1(D) True copy of the notice NO.IBK/A1/INT- 07/2020-21 dated 29-01-2022 Annexure R1(E) True copy of the request letter send by the respondent to the 1st appellant dated 21-02- 2022 Annexure R1(C) True copy of the notice NO.IBK/A1/INT-07/21- 22 dated 29-01-2022