1) Shabu George vs. 1) State Tax Officer (Ib)
Held
The High Court declined to interfere at this stage to direct the release of the seized cash. Instead, it directed the 1st respondent to consider and pass orders on the petitioner's pending application (Ext.P11) after hearing the petitioners, within three weeks from the date of receipt of the judgment.
Facts
The 1st petitioner challenged the seizure of cash from his premises by the State Tax Department, contending he had ceased business years ago and was not an assessee. The department, however, stated that the seizure resulted from an inspection based on information about irregularities in quarrying operations conducted by the petitioner and a firm.
Key Issues
The primary legal issue was whether the High Court should intervene to direct the release of seized cash during ongoing departmental proceedings, or if the matter should first be adjudicated by the tax authorities on the petitioner's application.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 16TH DAY OF FEBRUARY 2023 / 27TH MAGHA, 1944 WP(C) NO. 39406 OF 2022 PETITIONERS: 1 SHABU GEORGE AGED 55 YEARS S/O SRI. VARKEY, PULAKUDYIL HOUSE, ARAKUZHA-PO, MUVATTUPUZHA- 686672. 2 GIGI MATHEW AGED 53 YEARS S/O SRI.T.P.MATHAI, THEKKEL HOUSE, NADUKKARA, AVOLY P.O, MUVATTUPUZHA-686670. BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENTS: 1 STATE TAX OFFICER (IB), STATE GOODS & SERVICES TAX DEPARTMENT, MATTANCHERRY AT MINI CIVIL STATION, ALUVA – 683101. 2 JOINT COMMISSIONER (IB) STATE GOODS & SERVICE TAX DEPARTMENT, REVENUE TOWERS, ERNAKULAM, KOCHI-682035. 3 COMMISSIONER OF STATE TAXES STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA-P.O. THIRUVANANTHAPURAM-695002. DR. THUSHARA JAMES, SR.GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 39406 OF 2022 2 T.R. RAVI, J. -------------------------------------------- W.P.(C) No.39406 of 2022 -------------------------------------------- Dated this the 16th day of February, 2023 JUDGMENT The 1st petition
The judgment continues below.
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