Assistant State Tax Officer vs. Ibrahim K.K.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNE AY, THE 10TH DAY OF JUNE 2020 / 20TH JYAISHTA, 1942 WA.No.509 OF 2018 AGAINST THE ORDER/JUDGMENT IN WPC 6067/2018 DATED 22-02-2018 OF HIGH COURT OF KERALA APPELLANTS/RESPONDENTS: 1 ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, KERALA, INTELLIGENCE SQUAD NO.1, ERNAKULAM AT EDAPPALLY - 682 024. 2 JOINT COMMISSIONER OF STATE TAX 1 STATE GST DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110 001. BY SENIOR GOVT. PLEADER SRI.MOHAMMED RAFIQ RESPONDENT/PETITIONER: IBRAHIM K.K., S/O. K.E.KASIM, AGED 59 YEARS, PROPRIETOR, KAROTHUKUZHY PLASTICS, KANDANTHARA, ALLAPRA P.O., PERUMBAVOOR, RESIDING AT KOROTHUKUDI HOUSE, PALLIPURAM, MUDICKAL P.O., PERUMBAVOOR, ERNAKULAM DISTRICT 683547. R1 BY ADV. SRI.K.M.FIROZ R1 BY ADV. DR.K.B.MUHAMED KUTTY SR. R1 BY ADV. SMT.M.SHAJNA THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 10.06.2020, ALONG WITH WP(C) NO.6067/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WA No.509/2018 & WP(C) No.6067/2018 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNE AY, THE 10TH DAY OF JUNE 2020 / 20TH JYAISHTA, 1942 WP(C).No.6067 OF 2018(G) PETITIONER: IBRAHIM K.K, S/O.K.E.KASIM, AGED 59, PROPRIETOR, KAROTHUKUZHY PLASTICS, KANDANTHARA, ALLAPRA.P.O, PERUMBAVOOR, RESIDING AT KOROTHUKUDI HOUSE, PALLIPURAM, MUDIKAL.P.O, PERUMBAVOOR, ERNAKULAM DIST. BY ADVS. SRI.K.M.FIROZ SRI.E.C.AHAMED FAZIL SMT.M.SHAJNA SMT.UMMUL FIDA RESPONDENTS: 1 ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, KERALA, INTELLIGENCE SQUAD NO.I, ERNAKULAM AT EDAPPALLY - 682024. 2 JOINT COMMISSIONER OF STATE TAX-1 STATE GST DEPARTMENT, THIRUVANANTHAPURAM - 695001. 3 THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 5 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI. R5 BY ADV. SRI.JAISHANKAR V.NAIR, CGC SENIOR GP SRI.MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.06.2020, ALONG WITH WA NO.509/2018 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WA No.509/2018 & WP(C) No.6067/2018 3 J U D G M E N T Vinod Chandran, J. At this point, the appeal does not survive for consideration since as per the interim order in the appeal, goods were released to the writ petitioner/respondent and as of now the adjudication is also said to have been completed. Writ Appeal is closed. The writ petition also does not survive, since the adjudication had gone in favour of the appellant. In the said circumstance, the writ petition also stands closed leaving all the contentions open. K.VINOD CHANDRAN JUDGE T.R.RAVI JUDGE Pn 10/06

WA No.509/2018 & WP(C) No.6067/2018 4 APPENDIX OF WP(C) NO.6067 OF 2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REGISTRATION CERTIFICATE ISSUED BY GOVERNMENT OF INDIA VALID FROM 1-7-2017 EXHIBIT P2 AOF THE DETENTION NOTICE DATED 20.2.2018 BEARING NO.OR-I/GST/47/17-18 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2(A)OF THE ORDER NO.OR-I/GST/47/17- 18 DATED 20.2.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3OF THE INVOICE NO 71 DATED 20.1.2018 EXHIBIT P4 AOF THE INVOICE NO.GF0084 DATED 20.2.2018 EXHIBIT P5 AOF THE OBJECTION DATED 20.2.2018 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.