Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 6TH DAY OF FEBRUARY 2023 / 17TH MAGHA, 1944 WP(C) NO. 3307 OF 2023 PETITIONER:
K.J. JAGATH SIMHAN AGED 32 YEARS PROPRIETOR, M/S. KONDAPURAM KALATHIL GAS AGENCIES, MELAMURI, PALAKKAD – 678006.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST CIRCLE, PALAKKAD, PIN – 678001.
2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD, PIN – 678001.
3 THE DEPUTY TAHSILDAR REVENUE RECOVERY, TALUK OFFICE, PALAKKAD, PIN – 678001.
4 THE COMMISSIONER OF STATE GST STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM – 695001.
5 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM.- 695001.
DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2023, ALONG WITH WP(C).3330/2023, 3371/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3307 OF 2023 & Conn.Cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 6TH DAY OF FEBRUARY 2023 / 17TH MAGHA, 1944 WP(C) NO. 3330 OF 2023 PETITIONER:
K.J. JAGATH SIMHAN AGED 32 YEARS PROPRIETOR, M/S. KONDAPURAM KALATHIL GAS AGENCIES, MELAMURI, PALAKKAD, PIN – 678006.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST CIRCLE, PALAKKAD, PIN – 678001.
2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD – 678001.
3 THE DEPUTY TAHSILDAR REVENUE RECOVERY, TALUK OFFICE, PALAKKAD- 678001.
4 THE COMMISSIONER OF STATE GST STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM – 695001.
5 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695001.
WP(C) NO. 3307 OF 2023 & Conn.Cases 3 DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2023, ALONG WITH WP(C).3307/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3307 OF 2023 & Conn.Cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 6TH DAY OF FEBRUARY 2023 / 17TH MAGHA, 1944 WP(C) NO. 3371 OF 2023 PETITIONER:
K.J. JAGATH SIMHAN AGED 32 YEARS PROPRIETOR, M/S. KONDAPURAM KALATHIL GAS AGENCIES, MELAMURI, PALAKKAD – 678006.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST CIRCLE, PALAKKAD - 678001 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD – 678001.
3 THE DEPUTY TAHSILDAR REVENUE RECOVERY, TALUK OFFICE, PALAKKAD, PIN – 678001.
4 THE COMMISSIONER OF STATE GST STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM – 695001.
5 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695001.
WP(C) NO. 3307 OF 2023 & Conn.Cases 5 DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2023, ALONG WITH WP(C).3307/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3307 OF 2023 & Conn.Cases 6 T.R. RAVI, J.
-------------------------------------------- W.P.(C) Nos.3307, 3330, 3371 of 2023 -------------------------------------------- Dated this the 06th day of February, 2023 JUDGMENT These writ petitions are filed challenging the power of the State to initiate action for re-opening assessments for enforcing legal obligation/liability arising before 16.09.2016. The issue had been considered by a Division Bench of this Court in a batch of appeals. The Division Bench has held that the State has power. The petitioner relies on Ext.P3 order issued by the Hon'ble Supreme Court of India in the proceedings initiated against the judgment of the Division Bench wherein the Hon'ble Supreme Court has passed an interim order that no coercive steps shall be taken against the petitioners for recovery. It is hence contended that the judgment of the Division Bench has in effect been interfered with. The above contention cannot be countenanced. The Hon'ble Supreme Court has only admitted the Special Leave Petitions filed against the common judgment of the Division Bench of this Court and has not stayed the operation of the judgment. Coercive steps alone have been stayed. In such situation, I am bound to follow the Division
WP(C) NO. 3307 OF 2023 & Conn.Cases 7 Bench judgment of this Court.
These writ petitions are hence dismissed following the judgment in W.A.No.1035/2019 and connected cases.
Sd/- T.R.RAVI JUDGE mpm
WP(C) NO. 3307 OF 2023 & Conn.Cases 8 APPENDIX OF WP(C) 3307/2023 PETITIONER’S EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 30-12-2017.
Exhibit P2 COPY OF APPELLATE ORDER IN ISSUED BY THE 2ND RESPONDENT DTD. 30-06-2022.
Exhibit P3 COPY OF ORDER IN SLP NO. 640/23 OF THE HON'BLE SUPREME COURT DTD. 16-01-2023.
WP(C) NO. 3307 OF 2023 & Conn.Cases 9 APPENDIX OF WP(C) 3330/2023 PETITIONER’S EXHIBITS Exhibit P1 COPY OF ORDER NO. 320905 26819/2015-16 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD. 30-12-2017.
Exhibit P2 COPY OF COMMON APPELLATE ORDER IN KVAT NOS. 21, 22 & 23/2022 ISSUED BY THE 2ND RESPONDENT DTD. 30-06-2022.
Exhibit P3 COPY OF ORDER IN SLP NO. 640/23 OF THE HON'BLE SUPREME COURT DTD. 16-01-2023.
WP(C) NO. 3307 OF 2023 & Conn.Cases 10 APPENDIX OF WP(C) 3371/2023 PETITIONER’S EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DTD. 08-03-2019.
Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-06-2022 DTD.30-06-2022.
Exhibit P3 COPY OF ORDER IN APPEAL (C) NO. 640/23 OF THE HON'BLE SUPREME COURT DTD.16-01-2023.