Kalathingal Eshaque vs. The State Of Kerala - Kerala High Court, 03 November 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF NOVEMBER 2020 / 12TH KARTHIKA, 1942 WP(C).No.23615 OF 2020(B) PETITIONER: KALATHINGAL ESHAQUE, AGED 58 YEARS S/O IBRAHIM, KALATHINGAL HOUSE, COTTON MILL ROAD, NALLALAM P.O., KOZHIKODE-673027 BY ADVS. SRI.NIRMAL. S SMT.VEENA HARI SMT.MARIA ELIZABETH WILSON RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM – 695 001 2 THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE – 673 001 3 THE ASSISTANT COMMISSIONER (INTELLIGNECE), SPECIAL SQUAD, STATE GOODS AND SERVICES TAX DEPARTMENT, NIRMAL ARCADE BUILDING, ERANHIPALAM, KOZHIKODE – 673 006 4 THE INTELLIGNECE OFFICER, SQUAD III COMMERCIAL TAXES, KOZHIKODE – 673 001 5 THE DEPUTY COMMISSIONER (INTELLIGENCE), STATE GOODS AND SERVICES TAX DEPARTMENT, NIRMAL ARCADE BUILDING, ERANHIPALAM, KOZHIKODE – 673 006 GP THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.23615/2020(B) 2 A.K.JAYASANKARAN NAMBIAR --------------------------------- W.P(C).NO.23615 OF 2020 ---------------------------------- Dated this the 03rd day of November, 2020

JUDGMENT The petitioner has approached this Court aggrieved by Ext.P7 notice that is issued to him, proposing a penalty under the KGST Act. Although various contentions are raised in the Writ Petition in its challenge against Ext.P7 notice, I am of the view that, inasmuch as the petitioner has an effective alternative remedy, by way of replying to the said notice and getting the matter adjudicated before the adjudicating authority, a challenge against the notice at this stage, in these proceedings under Article 226 of the Constitution, is not maintainable. Accordingly, I dismiss the Writ Petition in its challenge against Ext.P7 notice and make it clear that, if the petitioner prefers a reply to Ext.P7 notice within ten days from today, then the 3rd respondent adjudicating authority shall consider the objections preferred by the petitioner against Ext.P7 notice, and thereafter, pass an order after hearing the petitioner. The order to be passed by the 3rd respondent shall reflect a consideration of the objections put forth by the petitioner in response to Ext.P7 notice served on him. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the 3rd respondent for further action. A.K.JAYASANKARAN NAMBIAR JUDGE DM

WP(C).No.23615/2020(B) 3 APPENDIX PETITIONER'S EXHIBIT EXHIBIT P1OF THE ORDER NO.TCR 14/2000-01 DATED 29/06/2006. EXHIBIT P2OF THE RECTIFICATION APPLICATION DATED 17/07/2006. EXHIBIT P3OF THE JUDGMENT DATED 25/09/2006 IN WPC NO.23656/2006. EXHIBIT P4OF THE ORDER STA (R) NO.444/08 DATED 24.12.2009. EXHIBIT P5OF THE ORDER OF THE SALES TAX APPELLATE TRIBUNAL DATED 31.12.2011. EXHIBIT P6OF THE SUMMONS IN FORM NO.22 DATED 17/04/2012. EXHIBIT P7OF THE NOTICE NO.TCR 14/2000-01 DATED 25.09.2020 ISSUED FROM THE OFFICE OF THE 5TH RESPONDENT. //// PA TO JDUGE