M/S.Kangappadan Residency vs. The Deputy Commissioner Of State Tax - Kerala High Court, 11 July 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THUR AY, THE 11TH DAY OF JULY 2019 / 20TH ASHADHA, 1941 WP(C).No.16558 of 2019 PETITIONER: M/S.KANGAPPADAN RESIDENCY, A PROPRIETARY CONCERN, RAMAVARMAPURAM P.O., THRISSUR DISTRICT- 680 631, REPRESENTED BY ITS PROPRIETOR K.P.KURIAN, S/O.PORINCHU, AGED 52 YEARS. BY ADV. SRI.BINOY VASUDEVAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, THRISSUR - 680 004. 2 THE ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, THRISSUR - 680 004. 3 THE EXCISE COMMISSIONER, EXCISE COMMISSIONERATE, THIRUVANANTHAPURAM - 695 003. 4 THE DEPUTY EXCISE COMMISSIONER, THRISSUR - 680 003. OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.16558 of 2019 2 JUDGMENT Ext.P2 is communication dated 6.5.2019 from the Office of the Deputy Commissioner of State Tax, State GST Department, Kerala, Thrissur/first respondent to the Excise Commissioner,

Excise

Department

of Kerala, Thiruvananthapuram.

The operative portion of Ext.P2 reads thus: "The dealer is a habitual defaulter in filing monthly returns and thereby obstruct legitimate tax due to Government. Hence it is requested there necessary steps may kindly be taken to withheld the supply to M/s Kangappadan Residency, Ramavarmapuram, Thrissur with Immediate effect."

Copy of Ext.P2 is marked to the Commissioner for State Tax, Kerala, Thiruvananthapuram. Admittedly, no copy is marked to the petitioner atleast for information.

The learned counsel for the petitioner submits that respondent Nos.3 and 4 if intends to take any step or action in terms of Ext.P2, the petitioner is entitled to notice and opportunity of hearing, then respondent Nos.3 and 4 can act in

WPC No.16558 of 2019 3 the matter. Therefore, for the present, all the contentions open in this behalf are preserved for consideration as and when the petitioner receives a notice from respondents 3 and 4. This Court is also in agreement with the submission that Ext.P2 is an international correspondence and the respondents 3 and 4 are under obligation to put the petitioner on notice if they intend to act in any manner and thereafter regulate the activity of the petitioner. With the above observation, this writ petition is dismissed. S.V.BHATTI JUDGE css/

WPC No.16558 of 2019 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE FL-3 LICENSE ISSUED BY THE 3RD RESPONDENT AND VALID UP TO 31/3/2020. EXHIBIT P2OF THE LETTER DATED 6/5/2019 SENT BY THE 1ST RESPONDENT TO THE 3RD RESPONDENT. EXHIBIT P3OF THE RETURNS FOR THE PERIOD FROM 1/4/2018 TO 30/4/2018 DATED 2/5/2019. EXHIBIT P3 (a)OF THE RETURNS FOR THE PERIOD FROM 1/5/2018 TO 31/5/2018 DATED 2/5/2019. EXHIBIT P3 (b)OF THE RETURNS FOR THE PERIOD FROM 1/6/2018 TO 30/6/2018 DATED 3/5/2019. EXHIBIT P3 (c)OF THE RETURNS FOR THE PERIOD FROM 1/7/2018 TO 31/7/2018 DATED 6/6/2019. EXHIBIT P3 (d)OF THE RETURNS FOR THE PERIOD FROM 1/8/2018 TO 31/8/2018 DATED 11/6/2019. EXHIBIT P3 (e)OF THE RETURNS FOR THE PERIOD FROM 1/9/2018 TO 30/9/2018 DATED 11/6/2019. EXHIBIT P4OF NOTICE NO.320802/PN/1711/19 DATED 30/5/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4 (a)OF NOTICE NO.320802/PN/2548/19 DATED 30/5/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4 (b)OF NOTICE NO.320802/PN/4617/19 DATED 30/5/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4 (c)OF NOTICE NO.320802/PN/6657/19 DATED 30/5/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4 (d)OF NOTICE NO.320802/PN/9550/19 DATED 30/5/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5OF NOTICE NO.3208062865/2018- 19/JULY DATED 20/5/2019 ISSUED BY THE 2ND RESPONDENT.

WPC No.16558 of 2019 5 EXHIBIT P5 (a)OF NOTICE NO.32080628665/2018- 19/AUGUST DATED 20/5/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 (b)OF NOTICE NO.3208028665/2018- 19/SEPTEMBER DATED 20/5/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 (c)OF NOTICE NO.32080628665/2018- 19/OCTOBER DATED 20/5/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 (d)OF NOTICE NO.32080628665/2018- 19/NOVEMBER DATED 20/5/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 (e)OF NOTICE NO.320806286665/2018- 19/DECEMBER DATED 20/5/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 (f)OF NOTICE NO.32080628665/2018- 19/JANUARY DATED 20/5/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 (g)OF NOTICE NO.32080628665/2018- 19/FEBRUARY DATED 20/5/2019 ISSUED BY THE 2ND RESPONDENT.