Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A. BADHARUDEEN TUESDAY, THE 1ST DAY OF AUGUST 2023 / 10TH SRAVANA, 1945 CON.CASE(C) NO. 1144 OF 2023 AGAINST THE ORDER/JUDGMENTWP(C) 15006/2023 OF HIGH COURT OF KERALA PETITIONER/S:
SASI PATHIRAKUNNATH AGED 55 YEARS PROPRIETOR, A ONE GOLD, TC-26/289-1, MYLIPADAM, CHEMBUKKAVU P O;
THRISSUR DISTRICT., PIN - 680020 BY ADV TOMSON T.EMMANUEL RESPONDENT/S:
BIJU ZACHARIA AGE AND FATHER'S NAME NOT KNOWN TO PETITIONER, WORKING AS THE ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.1, STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, COCHIN., PIN - 682015 OTHER PRESENT:
SPL SPL GP MUHAMMED RAFEEQ THIS CONTEMPT OF COURT CASE (CIVIL) HAVING COME UP FOR ADMISSION ON 01.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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O R D E R Dated this the 01st day of August, 2023 Heard the learned counsel for the petitioner as well as the learned Special Government Pleader, Muhammed Rafeeq appearing for the State.
2. The learned counsel for the petitioner submitted that, as per Annexure A1 order, this court gave interim direction to the respondent to consider the first prayer in the Writ Petition [W.P. (C) No. 15006/2023] within a period of three weeks or else to file the details of the appeal, if any, filed challenging Ext.P3, within a period of three weeks. The learned counsel for the petitioner would submit that the respondent failed to obey the order. Therefore respondents are liable to be proceeded
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holding that they have violated the order and thereby committed contempt of court.
3. The learned Special Government Pleader relied on the interim order and the affidavit filed by the Deputy Commissioner of State Tax (Law), State GST Department, Ernakulam on the submission that, even though the department decided to challenge the order of the First Appellate Authority, since the same is illegal, as of now the Appellate Forum to challenge the said order has not been established. It is also submitted that, thereafter, on getting permission from the commissioner, the Joint Commissioner, State Tax has filed W.P.(C) No.
24387/2023 in substitution of appeal and the operation of Ext.P1 order, which is the subject matter in W.P. (C)
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No. 15006/2023 stands stayed for a period of four months. It is also submitted that, in fact, there is no violation of the interim order passed by this court, and the delay in filing the appeal is non-availability of the Appellate Forum though time to file the appeal not so far expired. It is also submitted that now the Department has filed the Writ Petition in lieu of the appeal and therefore the compliance of the interim order is subject to the result of the Writ Petition.
Taking into consideration the submission made by the learned Special Government Pleader, it cannot be said at this stage that there is willful violation of the interim order, so as to warrant contempt proceedings.
Therefore, the contempt proceedings stand closed, with
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liberty to the petitioner herein, to appraise the grievance of the petitioner before the bench dealing with W.P (C) No. 15006/2023 and W.P (C) No. 24387/2023 in accordance with law.
Sd/- A. BADHARUDEEN JUDGE RMV
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APPENDIX OF CON.CASE(C) 1144/2023 PETITIONER ANNEXURES Annexure-I CERTIFIED COPY OF THE INTERIM ORDER DATED 09.05.2023 PASSED BY THIS HON'BLE COURT IN WP(C) NO.15006 OF 2023.
Annexure-II TRUE COPY OF LETTER DATED 12.05.2023 SUBMITTED BEFORE 1ST RESPONDENT.
RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE