U.S.Girish vs. The State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 29TH DAY OF MARCH 2021 / 8TH CHAITHRA, 1943 WP(C).No.6802 OF 2021(A) PETITIONER/S: U.S.GIRISH, AGED 47 YEARS PROPRIETOR, M/S. S.G.DIAMONDDS AND JEWELLERS, 715-716, KRISHNA STREET, EDAYAR STREET, COIMBATORE, TAMIL NADU-641 001. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, SQUAD NO.VII, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678 001. 2 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANAM, THIRUVANANTHAPURAM-695 002. SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.6802 OF 2021 2 JUDGMENT Dated this the 29th day of March 2021

Learned counsel appearing for the petitioner submits that now the final order of confiscation has been passed and as stated by the learned Government Pleader on the last occasion, the writ petition is rendered infructuous. She therefore, submits that the petition be closed with liberty to the petitioner to seek the remedy as is available in law.

In this view of the matter, the writ petition is closed with liberty to the petitioner to seek the remedy of challenging the order of confiscation according to the provisions of law. A.M.BADAR ajt JUDGE

WP(C).No.6802 OF 2021 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF REGISTRATION CERTIFICATE IS ISSUED TO THE PETITIONER. EXHIBIT P2 COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF JANUARY 2020. EXHIBIT P2 (a) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF FEBRUARY 2020. EXHIBIT P2 (b) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF MARCH 2020. EXHIBIT P2 (c) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF APRIL 2020. EXHIBIT P2 (d) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF MAY2020. EXHIBIT P2 (e) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF JUNE 2020. EXHIBIT P2 (f) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF JULY 2020. EXHIBIT P2 (g) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF AUGUST 2020. EXHIBIT P2 (h) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF SEPTEMBER 2020. EXHIBIT P2 (i) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF OCTOBER 2020. EXHIBIT P2 (j) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF NOVEMBER 2020. EXHIBIT P2 (k) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF DECEMBER 29020. EXHIBIT P2 (l) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF JANUARY 2021. EXHIBIT P2 (m) COPY OF FORM GSTR 3B RETURN FILED FOR THE MONTH OF FEBRUARY 2021. EXHIBIT P3 COPY OF THE DELIVERY CHALLAN GENERATED BY THE PETITIONER.

WP(C).No.6802 OF 2021 4 EXHIBIT P4 COPY OF FORM GST MOV-01 IS ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 (a) COPY OF FORM GST MOV-02 IS ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 (b) COPY OF FORM GST MOV-04 IS ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 (c) COPY OF FORM GST MOV-10 IS ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 COPY OF JUDGMENT IN WPC NO.31328/2017 OF THIS HON'BLE COURT.