K.Subramani vs. State Of Kerala - Kerala High Court, 03 February 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 03RD DAY OF FEBRUARY 2020 / 14TH MAGHA, 1941 WP(C).No.29576 OF 2019(V) PETITIONER: K.SUBRAMANI AGED 40 YEARS S/O. KRISHNASWAMI, NO.31/31, OPPOSITE UNION OFFICE, SEDAPATTI, MADURAI, TAMIL NADU, PIN CODE-625 527 BY ADVS. SRI.K.J.JOSEPH (ERNAKULAM) SRI.B.DEEPAK SRI.PRADEEP MAMMEN MATHEW RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001 2 STATE TAX OFFICER, STATE GST DEPARTMENT, INTELLIGENCE SQUAD NO.II, MATTANCHERRY, KARUKUTTY, PIN-683 576 3 STATION HOUSE OFFICER, POLICE STATION, CHENGANACHERRY, PIN CODE-686 101 DR.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.29576 OF 2019(V) 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.29576 of 2019 =========================== Dated this the 03rd day of February, 2020 JUDGMENT The prayers in the above Writ Petition (Civil) are as follows: “(a)Issue a writ of mandamus directing the respondents to release the vehicle bearing no.TN 51 AD 4176 to the petitioner. (b) To call for records leading to exhibit P2 notice and to quash the confiscation proceedings against the Conveyance, being vehicle bearing no. TN 51 AD 4176 belonging to the petitioner (c) Any further and other reliefs as the Petitioner is entitled to in law and equity which may be prayed for and which the court deems fit and proper to grant in the facts and circumstances of the case.”

Heard Sri.B.Deepak, learned counsel appearing for the petitioner would submit on the basis of instructions of his party that as the impugned Ext.P-2 proceedings is essentially a show cause notice. The petitioner would certainly respond to the same and that for which, time may be granted by this Court and that this Court may direct the 2nd respondent to finalise the proceedings in relation to Ext.P-2 show cause notice, after affording a reasonable opportunity of being heard to the petitioner and to grant liberty to the petitioner to pass any orders passed in finalisation of Ext.P-2 proceedings, to challenge the same as per law, in case, the petitioner has any legally justiciable grievances at that

WP(C).No.29576 OF 2019(V) 3 stage.

Accordingly, it is ordered that it is for the petitioner to immediately respond to Ext.P-2 show cause notice and in that regard, the petitioner may immediately furnish his written submissions/objections in the matter to the 2nd respondent along with the certified copy of this judgment and that this may done by the petitioner duly within a period of two weeks from the date notified to receive a certified copy of this judgment. Thereafter the 2nd respondent will issue notice of hearing to the petitioner and will afford a reasonable opportunity of being heard to the petitioner through an authorized representative/counsel, if any and thereupon, the 2nd respondent will finalise the proceedings in pursuance of Ext.P-2, in accordance with law, after taking into consideration and after considering and adverting to the various contentions that may be advanced by the petitioner. The whole process in this regard may be duly completed by the 2nd respondent, within a period of two months from the date of production of a certified copy of this judgment. After the issuance of orders finalising the proceedings in pursuance to Ext.P-2 show cause notice, in case, the petitioner has any legally justiciable grievances thereto, it is for the petitioner to work out his remedies, in the manner known to law. All issues raised against the petitioner are left open, to be

WP(C).No.29576 OF 2019(V) 4 raised and decided in appropriate proceedings, in the manner known to law. With the said liberty and with these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS JUDGE vgd

WP(C).No.29576 OF 2019(V) 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE FIR DATED 22.08.2019 EXHIBIT P2 THEOF THE FORM GST MOV-10 (REVISED) NOTICE DATED 26.08.2019 EXHIBIT P3 THEOF CRL.M.P. NO.2391 OF 2019 FILED BEFORE THE SESSIONS COURT, KOTTAYAM EXHIBIT P4 THEOF ORDER DATED 05.09.2019 IN CRL.M.P. NO.2391 OF 2019 EXHIBIT P5 THEOF THE CLAIM PETITION DATED 14.10.2019 EXHIBIT P6 THEOF ORDER DARED 18.10.2019 IN C.M.P.NO.3855 OF 2019 IN CR.NO.2015 OF 2019 RESPONDENTS' EXHIBITS ANNEXURE R2(A) AOF THE E-WAY BILL NO.541128061806 DATED 19.08.2019 ANNEXURE R2(B) AOF THE NOTICE OF DETENTION DATED 20.08.2019 ISSUED BY THE ASSISTANT STATE TAX OFFICER SQUAD NO.II, MATTANCHERY AT KARUKUTTY ANNEXURE R2(C) AOF THE COMPLAINT SUBMITTED BY THE CONSIGNEE BEFORE THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) MATTANCHERY, ALUVA DATED 21.08.2019

ANNEXURE R2(D) AOF THE REPORT OF THE DEPUTY DIRECTOR OF AGRICULTURE, KOTTAYAM