M/S Josco Bullion Traders PVT LTD vs. State Of Kerala - Kerala High Court, 31 October 2023

Heard together (2 matters)

WA NO. 1863 OF 2023

WP(C) 31985/2023

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH TUESDAY, THE 31ST DAY OF OCTOBER 2023 / 9TH KARTHIKA, 1945 WA NO. 1863 OF 2023 AGAINST THE JUDGMENT DATED 03.10.2023 IN WP(C) 31985/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: M/S JOSCO BULLION TRADERS PVT LTD CENTRAL JUNCTION, BUILDING NO.XII/759 K.K.ROAD, KOTTAYAM REPRESENTED BY ITS GENERAL MANAGER MR. SABU THOMAS, PIN – 686001 BY ADVS. SRI.A.KUMAR SMT.G.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD SRI.ARUN R. RESPONDENTS/RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY TAXES TAXES DEPARTMENT GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM, PIN – 695001 2 COMMISSIONER OF STATE TAX KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, TAXES TOWERS, KARAMAN P.O THIRUVANANTHAPURAM, PIN – 695002 3 JOINT COMMISSIONER OF STATE TAX KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, TAXES TOWERS, KARAMAN P.O THIRUVANANTHAPURAM, PIN – 695002 4 DEPUTY COMMISSIONER (INTELLIGENCE) KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM, PIN - 686001 :2: WA No.1863 of 2023 BY SR GP VK SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 31.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: :3: WA No.1863 of 2023

JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. After arguing the matter for some time, the learned counsel for the appellant seeks permission to withdraw the Writ Petition itself so that the adverse observations against the appellant in the impugned judgment could be expunged. On considering the submissions of the learned counsel for the appellant and after hearing the learned Senior Government Pleader Sri.V.K.Shamsudheen, we are inclined to permit the appellant to withdraw the Writ Petition itself so that he can prefer a reply to the show cause notice impugned in the Writ Petition before the adjudicating authority under the Kerala State Goods and Services Tax Act and Central Goods and Services Tax Act.

Resultantly, the Writ Appeal is closed by dismissing the Writ Petition as withdrawn and permitting the appellant herein to raise all contentions on merits against the show cause notice issued to him that was impugned in the Writ Petition before the 4th respondent Deputy Commissioner (Intelligence), Kerala State Goods and Services Tax Department, Public Library Building, Sastri Road, Kottayam-686001. The 4th respondent shall, on receipt of the reply from the appellant, proceed to consider the contentions raised by the appellant in reply to :4: WA No.1863 of 2023 each of the points noticed in the show cause notice issued to the appellant and pass a reasoned order after hearing the appellant and adverting to all the contentions urged by the appellant in response to the show cause notice. If the appellant chooses to file any additional reply to the show cause notice, he shall do so within a week from today, and on receipt of the same, the 4th respondent shall proceed to consider the same as well while adjudicating the matter as directed above. We further make it clear that nothing in this judgment shall affect the right of the appellant to challenge any adverse order passed by the 4th respondent in further proceedings in accordance with law. DR. A.K.JAYASANKARAN NAMBIAR JUDGE DR. KAUSER EDAPPAGATH JUDGE mns