The Secretary vs. The Director General Of GST Intelligence

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 20TH DAY OF JANUARY 2020 / 30TH POUSHA, 1941 WP(C).No.1438 OF 2020(D) PETITIONER: THE SECRETARY, A.K.G. MEMORIAL LABOUR CONTRACT SOCIETY LTD., P.B. NO. 15, 145/16B, FORT ROAD, THALASSERY-670001. BY ADVS. SRI.K.MOHANAKANNAN SRI.H.PRAVEEN (KOTTARAKARA) SMT.D.S.THUSHARA SRI.T.S.NEJIMUDDIN SMT.A.R.PRAVITHA SMT.T.V.NEEMA RESPONDENTS: 1 THE DIRECTOR GENERAL OF GST INTELLIGENCE, OFFICE OF THE ADDITIONAL DIRECTOR GENERAL, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR P.O., KOCHI-682017. 2 THE ASSISTANT DIRECTOR, OFFICE OF THE ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR P.O., KOCHI-682017. 3 THE SENIOR INTELLIGENCE OFFICER, DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR P.O., KOCHI-682017. SRI.SREELAL N.WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.1438 OF 2020(D) 2 ALEXANDER THOMAS, J ============================ WP(c) NO. 1438/2020 ============================================== Dated this the 20th day of January 2020 J U D G M E N T The case projected in this writ petition (civil) is as follows: - That, the petitioner is the labour contract society registered under the Societies Registration Act. It is a charitable society. The GST Intelligence seized the documents from the office of the petitioner evident from Ext.P1. The petitioner is providing man power and security guards to Government/semi Government Institutions. The respondent have issued notices withholding the payments of wages to the petitioner from those institution born out from Ext.P2 and P3. Ext.P4 is the representation submitted by the petitioner expressing his willingness to pay the GST amount if any, if it is so quantified and intimated. It is in the light of these aspects, the petitioners have filed the instant writ petition with the following prayers: (i) To issue a writ of certiorari or any other appropriate writ, order or direction calling for the records leading to Ext.P1 to P3 and quash the same. (ii) To issue a writ mandamus or any other appropriate writ, order or direction commanding the 3rd respondent to consider Ext.P6 and pass appropriate orders and to release the documents mentioned in Ext.P4 after retaining photocopy of the same within a time frame to be fixed by this Hon'ble Court.

WP(C).No.1438 OF 2020(D) 3 Central Board of Indirect Taxes, appearing for official respondents. Taking note of the facts and circumstances of this case as disclosed in the pleadings and materials on record, it is ordered that the 3rd respondent will take up the plea made by the petitioner in Ext.P4 and after affording reasonable opportunity of being heard, may take a considered decision on the request made therein for releasing the documents mentioned therein without much delay, preferably within a period of 3 weeks from the date of production of a certified copy of this judgment. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS N //// PA to Judge JUDGE

WP(C).No.1438 OF 2020(D) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ORDER OF SEIZURE DATED 06/12/2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE NOTICE DATED 24/12/2019 SENT BY THE 1ST RESPONDENT TO THE ACCOUNTS OFFICER, EZHIMALA NAVAL ACADEMY. EXHIBIT P3OF COMMUNICATION SENT BY THE 1ST RESPONDENT TO THE KENDRIYA VIDYALAYA DATED 24/12/2019. EXHIBIT P4OF COMMUNICATION SENT BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 28/12/2019.