Meena Kuruvila vs. State Of Kerala - Kerala High Court, 27 June 2023

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUE AY, THE 27TH DAY OF JUNE 2023 / 6TH ASHADHA, 1945 WP(C) NO. 20771 OF 2023 PETITIONER: MEENA KURUVILA, AGED 63 YEARS W/O. T.T. KURUVILA, THOTTATHIL HOUSE, VAZHICHERRY WARD, ALAPPUZHA, PIN-688001, DESIGNATED PARTNER, DAILY EXPRESS LLP, NEAR LAKESHORE HOSPITAL, KUNDANNUR, VYTTILA, ERNAKULAM, PIN - 682304 BY ADVS.BABU JOSEPH KURUVATHAZHA ARCHANA K.S. MOHAMMED SHAFI.K HRISHIKRISHNAN RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001 2 JOINT COMMISSIONER, KERALA / CENTRAL GOODS AND SERVICES TAX ACT, 2017 (APPEALS), ERNAKULAM, COMMERCIAL TAXES COMPLEX, PERUMANOOR, ERNAKULAM, PIN – 682015 3 ASSISTANT ENFORCEMENT OFFICER, ENFORCEMENT SQUAD 2, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR, ERNAKULAM, PIN - 682015 SR.G.P.SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 20771 OF 2023 :: 2 :: JUDGMENT Dated this the 27th day of June 2023 The writ petition is filed to quash Exts.P6 to P8(d) proceedings and Ext.P10 reply issued by the third respondent.

The learned Government Pleader appearing for the respondents, on instructions, submitted that the third respondent has already passed a final order of detention under Section 129 of the CGST Act, in Form No.MOV/09, today. The said order will be served on the consignee in the case of an unregistered assessee. The said submission is recorded.

In the light of the above submission and in view of the alternative statutory remedy available to the petitioner, this writ petition is dismissed, without prejudice to the right of the petitioner to work out her statutory remedies in accordance with law. C.S.DIAS JUDGE jes

WP(C) NO. 20771 OF 2023 :: 3 :: APPENDIX OF WP(C) 20771/2023 PETITIONER’S EXHIBITS: Exhibit P1OF THE REGISTRATION CERTIFICATE OF THE VEHICLE BEARING NO.KL 04 V 190, OWNED BY MR. TT KURUVILA, HUSBAND OF THE PETITIONER. Exhibit P2OF THE REGISTRATION CERTIFICATE OF THE VEHICLE BEARING NO. KL 04 W 8439, OWNED BY MR.TT KURUVILA, HUSBAND OF THE PETITIONER. Exhibit P3OF THE E-WAY BILL NO. 5915 0749 3696 DATED 1.6.2023, GENERATED FROM THE OFFICE OF THE PETITIONER. Exhibit P4OF THE E-WAY BILL NO. 5915 0749 1046 DATED 1.6.2023, GENERATED FROM THE OFFICE OF THE PETITIONER. Exhibit P5OF THE E-WAY BILL NO. 5615 0749 2441 DATED 1.6.2023, GENERATED FROM THE OFFICE OF THE PETITIONER. Exhibit P6OF THE STATEMENT DATED 1.6.2023 ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P3 E- WAY BILL. Exhibit 6(a)OF THE ORDER FOR PHYSICAL VERIFICATION/INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P3 E- WAY BILL. Exhibit P6(b)OF THE PHYSICAL VERIFICATION REPORT DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P3 E- WAY BILL. Exhibit P6(c)OF THE ORDER OF DETENTION DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P3 E- WAY BILL. Exhibit P6(d)OF THE NOTICE UNDER SECTION 129 (3) DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P3 E- WAY BILL. Exhibit P7OF THE STATEMENT DATED 1.6.2023 ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P4 E- WAY BILL. Exhibit P7(a)OF THE ORDER FOR PHYSICAL VERIFICATION/INSPECTION OF THE CONVEYANCE, GOODS AND OCUMENTS DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P4 E- WAY BILL. Exhibit P7(b)OF THE PHYSICAL VERIFICATION REPORT DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P4 E- WAY BILL.

WP(C) NO. 20771 OF 2023 :: 4 :: Exhibit P7(c)OF THE ORDER OF DETENTION DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P4 E- WAY BILL. Exhibit P7(d)OF THE NOTICE UNDER SECTION 129 (3) DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P4 E- WAY BILL. Exhibit P8OF THE STATEMENT DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P5 E- WAY BILL. Exhibit P8(a)OF THE ORDER FOR PHYSICAL VERIFICATION/INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P5 E- WAY BILL. Exhibit P8(b)OF THE PHYSICAL VERIFICATION REPORT DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P5 E- WAY BILL. Exhibit P8(c)OF THE ORDER OF DETENTION DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P5 E- WAY BILL. Exhibit P8(d)OF THE NOTICE UNDER SECTION 129 (3) DATED 1.6.2023, ISSUED BY THE 3RD RESPONDENT, ON SEIZURE OF GOODS PERTAINING TO EXT.P5 E- WAY BILL. Exhibit P9OF THE EXPLANATION DATED 2.6.2023, OFFERED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. Exhibit P10OF THE REPLY DATED 7.6.2023 ISSUED BY THE 3RD RESPONDENT. Exhibit P11OF THE ORDER DATED 2.9.2022 IN WRIT PETITION NO.6110/2020, ISSUED BY THE HON'BLE HIGH COURT OF MADHYA PRADESH AT JABALPUR. Exhibit P12OF THE ORDER DATED 12.1.2023 IN SPECIAL CIVIL APPLICATION NO.17506/2022, ISSUED BY THE HON'BLE HIGH COURT OF GUJARAT AT AHMEDABAD. Exhibit P13OF THE ORDER DATED 13.4.2018 IN WRIT TAX NO.637/2018, ISSUED BY THE HON'BLE HIGH COURT OF ALLAHABAD. Exhibit P14OF THE ORDER OF THIS HON'BLE COURT DATED 15.6.2012 IN O.T. REV. NO.30/2012. Exhibit P15OF THE JUDGMENT OF THIS HON'BLE COURT DATED 4.12.2018 IN W.P.(C) NO.39022/2018.