Naseera Abdul Salam v. Catholic Syrian Bank LTD.

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WP(C)/27551/2021HC KeralaGSTCNR KLHC01068998202101 July 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944 WP(C) NO. 27551 OF 2021 PETITIONER/S: NASEERA ABDUL SALAM, AGED 55 YEARS W/O. ABDUL SALAM, MAMMASRAILLATH CHAMAKKALAYIL, PAY BAZAR, ERIYAD P.O., AZHIKODE, THRISSUR 680 666, PROPRIETRIX GOLDEN TEA, MANUFACTURES AND EXPORTER, NO. XII/223-3, 2ND FLOOR, KALACHIRA TOWER WEST NADA, KODUNGALLOOR, THRISSUR 680

664.

BY ADVS. P.SATHISAN DONA AUGUSTINE ATHUL RAJESH RESPONDENT/S: 1 CATHOLIC SYRIAN BANK LTD., ZONAL OFFICE, THRISSUR, POST, BOX NO. 502, ST MARY'S, COLLEGE ROAD, CSB BHAVAN, THRISSUR 680020. 2 RESERVE BANK OF INDIA, BANERJI RD, ERNAKULAM NORTH, KALOOR P.O. ERNAKULAM, KERALA 682 018, REP. BY ITS MANAGER. 3 STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM P.O. 695 001. 4 STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT OF KERALA, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM 695 002, REPRESENTED BY COMMISSIONER. BY ADVS. MADHU RADHAKRISHNAN NELSON JOSEPH

WP(C).27551/21 2 M.D.JOSEPH DEEPAK ASHOK KUMAR OTHER PRESENT: DR. THUSHARA JAMES (SR GP) SRI.MADHU RADHAKRISHNAN, SC, CSB THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).27551/21 3 JUDGMENT When this writ petition is taken up for consideration today, the learned Standing Counsel appearing for the 1st respondent bank refers to the interim order dated 03.12.2021 and states that this Court had admitted the writ petition and granted interim orders only on account of the fact that there was no Presiding Officer at the Debts Recovery Tribunal, Ernakulam. It is submitted that since regular sittings had commenced before the Debts Recovery Tribunal, Ernakulam, the petitioner may be relegated to avail her remedy before the Tribunal.

2.

The learned counsel for the petitioner would submit that pursuant to the interim order dated 03.12.2021, the petitioner had remitted a sum of Rs.28 lakhs. This is not disputed by the learned counsel appearing for the 1 st respondent.

3.

Having heard the learned counsel for the petitioner, the learned Senior Government Pleader appearing for respondents 3 and 4 and the learned Standing Counsel appearing for respondents 1 and 2 and considering the fact that this writ petition was entertained by this Court only on account of the fact that the Debts Recovery Tribunal was not sitting regularly, and taking note of the fact that the petitioner has complied with the interim order of this Court, this writ petition is closed leaving it open to the petitioner to approach the Debts Recovery Tribunal, Ernakulam for appropriate relief. The period during which this writ petition was pending before this Court, namely from 02.12.2021 till today (01.07.2022), shall be excluded for the purpose of determining any

WP(C).27551/21 4 period of limitation for filing a securitisation application before the Tribunal. Coercive steps against the petitioner shall be deferred by a period of three weeks to enable the petitioner to seek appropriate interim relief from the Tribunal. The benefit of this judgment will be available to the petitioner only if a securitisation application is filed within one week from today. It is made clear that after excluding the period during which this writ petition has been pending before this Court as above, the petitioner is still beyond the period of limitation and it will be always open to the respondents to point out the same before the Tribunal. I make it clear that I have not expressed any opinion on any point raised by either side in the writ petition. GOPINATH P. JUDGE okb/1.7.22 //// P.S. to Judge

WP(C).27551/21 5 APPENDIX OF WP(C) 27551/2021 PETITIONER EXHIBITS Exhibit P1OF THE APPROVAL FROM THE CENTRAL EXCISE, CUSTOMS AND SERVICE TAX MUVATTUPUZHA DIVISION DATED 07/12/2012 ALONG WITH COMMUNICATION FROM OFFICE OF COMMISSIONER OF CUSTOMS, KOCHI DATED 04.02.2013. Exhibit P2OF GST REGISTRATION CERTIFICATE NO. 32AKSPN917811ZC FROM THE GOVERNMENT OF INDIA DATED 21.09.2017. Exhibit P3OF GST REGISTRATION CERTIFICATE NO. 32AKSPN 917812ZB FROM THE GOVERNMENT OF INDIA VALID FROM 30.08.2018. Exhibit P4OF THE SECTION 13 NOTICE UNDER SARFAESI ACT ISSUED Y THE IST RESPONDENT DATED 24.11.2021. Exhibit P5OF TRADEMARK REGISTRATION CERTIFICATE DATED 04.03.2013 FROM THE MINISTRY OF INDUSTRIES AND COMMERCE, SAUDI ARABIA. Exhibit P6OF THE QUALITY MANAGEMENT APPROVAL ISO9001 CERTIFICATE NO. 19DQEF01 DATED 17.01.2019. Exhibit P7OF THE FINANCE STATEMENT OF PETITIONERS FIRM FOR THE YEAR ENDING ON 31.03.2020. Exhibit P8OF THE ELECTRONIC CREDIT LEADER (GST) IN THE PERIOD FROM 01/09/2021 TO 29/11/2021. Exhibit P9OF THE DOCUMENTS EVIDENCING CONSIGNMENTS DISPATCHED BY PETITIONER. Exhibit P10OF THE BILL SUBMITTED BEFORE THE IST RESPONDENT.

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.