Archana Motors PVT LTD. vs. Assistant Commissioner, State Goods And Services Tax Department

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 24TH DAY OF FEBRUARY 2023 / 5TH PHALGUNA, 1944 WP(C) NO. 6599 OF 2023 PETITIONER: ARCHANA MOTORS PVT LTD. PUZHAKKAL, AYYANTHOLE P.O., THRISSUR - 680003 REPRESENTED BY ITS MANAGING DIRECTOR SHIBU JOB CHEERAN S/O. JOB, AGED 45 YEARS, CHEERAN HOUSE, KANIYAMBAL ROAD, KUNNAMKULAM' THRISSUR – 680503. BY ADVS. N.SASI RASMI NAIR T. RESPONDENTS: 1 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, THRISSUR, POOTHOLE – 680004. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695001. 3 TAHASILDAR, TALUK OFFICE, KUNNAMKULAM, THRISSUR- 680503. SMT. RASHMITA R. CHANDRAN, GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 6599 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C) No.6599 of 2023 -------------------------------------------- Dated this the 24th day of February, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents. The petitioner has sought stay of sale proceedings pursuant to Ext.P7. The petitioner, an assessee had suffered a judgment by a Division Bench in WA No.1035/2019 and connected cases. Some of the appellants before this Court had taken up the issue before the Hon’ble Supreme Court and Ext.P6 is the order issued by the Hon’ble Supreme Court in SLP No.640/2023, wherein the Hon’ble Supreme Court had directed that coercive steps shall not be taken till the next date of hearing against the petitioner therein for recovery. Admittedly, there are no such orders in favour of the petitioner. As such, this Court will not be justified in passing any order which will be against the Division Bench judgment which is binding on the petitioner. The writ petition fails and is dismissed. T.R.RAVI JUDGE mpm

WP(C) NO. 6599 OF 2023 3 APPENDIX OF WP(C) 6599/2023 PETITIONER’S EXHIBITS ExhibitP1OF THE ORDER NO. 32081457778/2014-15 DATED 28.10.2016 ISSUED BY THE 1ST RESPONDENT. Exhibit P2OF THE ORDER NO. 32081457778/2016-17 DATED 4.8.2020 ISSUED BY THE 1ST RESPONDENT. Exhibit P3OF THE ORDER NO. 32081457778/23014-15 DATED 16.7.2020 ISSUED BY THE 1ST RESPONDENT. Exhibit P4OF THE ORDER IN WRIT PETITION NO. 24053/2018 DATED 11.1.2019. Exhibit P5OF THE JUDGMENT DATED 30.11.2022 IN WA NO. 1035/2019. Exhibit P6OF THE ORDER DATED 16.1.2023 IN SLP NO. 640/2023. Exhibit P7OF THE NOTICE DATED 25.01.2023 ISSUED BY THE 3RD RESPONDENT.