BharatTaxGST

Alex Thomas Shaju vs. The State Of Kerala

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WP(C)/15429/2018HC KeralaGSTCNR KLHC01047017201808 May 2018Bench: HONOURABLE MRS. JUSTICE ANU SIVARAMAN5 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 8TH DAY OF MAY 2018 / 18TH VAISAKHA, 1940 WP(C).No. 15429 of 2018 PETITIONER(S): -------------- ALEX THOMAS SHAJU AGED 23 YEARS, S/O. MR. SHAJU THOMAS, VILLA NO.7, CASA GRANDE ETERNIA, KALAPATTI ROAD, COIMBATORE - 641 048, TAMIL NADU. BY ADVS.SRI.JOBY JACOB PULICKEKUDY SRI.ANIL GEORGE SRI.K.S.SUMEESH SRI.T.ANCY SMT.NIVYA VALSAN SMT.N.B.FATHIMA SULFATH SRI.DINIC J.COYCARA RESPONDENT(S): --------------- 1. THE STATE OF KERALA REP. BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM.-695001 2. THE JOINT REGIONAL TRANSPORT OFFICER, CHERTHALA, ALAPPUZHA - 688 524. 3. THE DEPUTY TRANSPORT COMMISSIONER, SOUTH ZONE, THIRUVANANTHAPURAM - 695 014. BY GOVERNMENT PLEADER SRI.MANU RAMACHANDRAN BY SPL. GOVERNMENT PLEADER SRI.P.RAVINDRANATH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-05-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15429 of 2018 (C) APPENDIX PETITIONER(S)' EXHIBITS: ----------------------- EXHIBIT P1 TRUE PHOTOCOPY OF LEASE AGREEMENT DATED 05.06.2017 SHOWING THE PERMANENT RESIDENCE OF THE PETITIONER. EXHIBIT P2 TRUE PHOTOCOPY OF LEASE AGREEMENT DATED 09.06.2017. EXHIBIT P3 TRUE PHOTOCOPY OF REGISTRATION CERTIFICATE ISSUED BY THE GOVERNMENT OF INDIA AND GOVERNMENT OF TAMILNADU DATED 12.07.2017. EXHIBIT P4 TRUE PHOTOCOPY OF LEASE DEED IN RESPECT OF PONDICHERRY COMPANY DATED 29.07.2017. EXHIBIT P5 TRUE PHOTOCOPY OF TAX INVOICE DATED 21.01.2018. EXHIBIT P5(A) TRUE PHOTOCOPY OF TAX INVOICE DATED 06.10.2017. EXHIBIT P5(B) TRUE PHOTOCOPY OF TAX INVOICE DATED 10.10.2017. EXHIBIT P5(C) TRUE PHOTOCOPY OF TAX INVOICE DATED 08.11.2017. EXHIBIT P6 TRUE PHOTOCOPY OF GST INVOICES FOR GAS CONNECTION DATED 24.10.2017. EXHIBIT P6(A) TRUE PHOTOCOPY OF GST INVOICES FOR GAS CONNECTION DATED 02.05.2018. EXHIBIT P7 TRUE PHOTOCOPY OF ELECTRICITY BILL DATED 23.08.2017 OF THE PETITIONER AT COIMBATORE. EXHIBIT P7(A) TRUE PHOTOCOPY OF ELECTRICITY BILL DATED 21.02.2018 OF THE PETITIONER AT COIMBATORE. EXHIBIT P7(B) TRUE PHOTOCOPY OF ELECTRICITY BILL DATED 24.04.2018 OF THE PETITIONER AT COIMBATORE. EXHIBIT P8 TRUE PHOTOCOPY OF CURRENT ACCOUNT STATEMENT DATED 31.03.2018 OF THE FEDERAL BANK, SARAVANAMBATTI BRANCH AT COIMBATORE. EXHIBIT P9 TRUE PHOTOCOPY OF TAX INVOICE DATED 27.09.2017 OF THE PETITIONER COMPANY. EXHIBIT P10 TRUE PHOTOCOPY OF TAX INVOICE DATED 26.03.2018 OF THE PETITIONER COMPANY. WP(C).No. 15429 of 2018 (C) EXHIBIT P11 TRUE PHOTOCOPY OF REGISTRATION CERTIFICATE IN RESPECT OF HONDA CAR. EXHIBIT P12 TRUE PHOTOCOPY OF REGISTRATION CERTIFICATE IN RESPECT OF MARUTI SUZUKI CAR. EXHIBIT P13 TRUE PHOTOCOPY OF RETAIL INVOICE DATED 30.06.2017. EXHIBIT P14 TRUE PHOTOCOPY OF REGISTRATION CERTIFICATE IN RESPECT OF BMW CAR. EXHIBIT P15 TRUE PHOTOCOPY OF NOTICE DATED 22.01.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P16 TRUE PHOTOCOPY OF OBJECTION DATED 03.02.2018 BY THE PETITIONER. EXHIBIT P17 TRUE PHOTOCOPY OF REPLY DATED 23.03.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P18 TRUE PHOTOCOPY OF APPEAL MEMORANDUM SUBMITTED BY THE PETITIONER DATED 16.04.2018. EXHIBIT P19 TRUE PHOTOCOPY OF LETTER DATED 28.04.2018 ISSUED BY THE 3RD RESPONDENT. RESPONDENTS EXHIBITS: NIL -------------------- //TRUE COPY// P.A. TO JUDGE dlk/9/5/18 ANU SIVARAMAN, J --------------------------------------------- W.P(C). No. 15429 of 2018 -------------------------------------------- Dated this the 8th day of May, 2018

J U D G M E N T Petitioner has approached this Court seeking the following prayers: “i. Declare that the petitioner is a permanent resident of Coimbatore and therefore not liable to register his vehicle in Kerala and not liable to pay any tax for his vehicle as per Kerala Rules and thereafter to quash Exhibit P17. ii. issue a writ of mandamus or any other appropriate

writ,

order

or direction commanding the 3rd respondent to consider Ext.P18 Appeal after conducting an enquiry taking into consideration of Exhibits P1 to P17 and after affording opportunity for hearing the petitioner. iii. Issue a writ of mandamus or any other appropriate

writ,

order

or direction commanding the 2nd respondent not to take any coercive steps till Ext.P18 Appeal is finally disposed of.

2.

Heard learned counsel for the petitioner and the learned Government Pleader.

3.

It is submitted by learned counsel for the petitioner that Ext.P18 statutory appeal preferred by the petitioner is W.P(C).15429/18 pending before the third respondent. It is further submitted that Ext.P19 notice has been issued for a hearing to be conducted on 22.5.2018. 4. In the above view of the matter, there will be a direction to the respondents to take up, consider and pass orders on Ext.P18 appeal in accordance with law. Till orders are passed on Ext.P18, coercive steps taken against the petitioner shall be kept in abeyance. ANU SIVARAMAN, JUDGE sou.

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.