Amritlal V K v. State Tax Officer (Intelligence)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 3RD DAY OF JUNE 2022 / 13TH JYAISHTA, 1944 WP(C) NO. 17646 OF 2022 PETITIONERS: AMRITLAL V K AGED 52 YEARS PROPRIETOR OMNI ELECTRICS 5/778, BALASARAS, RARICHAN ROAD, KOZHIKODE PIN - 673006 BY ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P. VIVEK BHAT D. RESPONDENTS: 1 STATE TAX OFFICER (INTELLIGENCE) SQUAD NO. 1, STATE GOODS AND SERVICE TAX DEPARTMENT, ANAPPARA BUILDING, KALPETTA P.O WAYANAD - PIN - 673121 2 ASSISTANT STATE TAX OFFICER SURVEILLANCE SQUAD NO.1 WAYANAD @ VADUVANCHAL OFFICE OF DEPUTY COMMISSIONER OF STATE TAX (INT) STATE GOODS AND SERVICE TAX DEPARTMENT, ANAPPARA BUILDING, KALPETTA P.O WAYANAD PIN – 673121

WP(C) No.17646 of 2022 2 3 COMMISSIONER OFFICE OF THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWER, KARAMANA P.O THIRUVANANTHAPURAM , PIN - 673006 4 JOINT COMMISSIONER OF STATE TAX OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, JAWAHAR NAGAR COLONY, ERANHIPALAM P.O, KOZHIKODE PIN - 673006 5 JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAX DEPARTMENT, NIRMAL ARCADE, ERANHIPALAM P.O, KOZHIKODE PIN - 673006 ADV. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No.17646 of 2022 3 JUDGMENT In the light of the submission made by the learned counsel for the petitioner that the respondents have uploaded summery of the order in DRC 07, nothing further survives adjudication in this writ petition. Hence it is closed. GOPINATH P. JUDGE spk

WP(C) No.17646 of 2022 4 APPENDIX OF WP(C) 17646/2022 PETITIONER EXHIBITS Exhibit P1OF THE ORDER OF DETENTION IN FORM GST MOV 06 ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO VEHICLE BEARING REGISTRATION NO. KL 11 BR 6120 DATED NIL Exhibit P2OF THE NOTICE IN FORM GST MOV 07 WITHOUT ANNEXURE ISSUED BY THE 2ND RESPONDENT WITH RESPECT TO VEHICLE BEARING REGISTRATION NO. KL 11 BR 6120 DATED NIL Exhibit P3OF THE COVER LETTER ISSUED BY THE PETITIONER DATED 29.2.2020 Exhibit P4OF THE SECURITY BOND IN THE FORM GST MOV 8 DATED 29.2.2020 Exhibit P5OF THE BANK GUARANTEE FURNISHED BY THE PETITIONER DATED 29.2.2020 Exhibit P6OF FORM GST MOV 05 ISSUED BY 1ST RESPONDENT DATED 29.2.2020 Exhibit P7OF THE PROCEEDING AND ORDER OF DEMAND OF TAX AND PENALTY IN FORM GST MOV 09 ISSUED BY THE 1ST RESPONDENT DATED 22.6.2020 Exhibit P8OF CIRCULAR NO. 41/15/2018-GST ISSUED BY DEPARTMENT OF REVENUE DATED 13.4.2018 Exhibit P9OF THE REQUEST SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 8.3.2022