Paul Varghese vs. The Deputy Commissioner - Kerala High Court, 24 July 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY WEDNESDAY, THE 24TH DAY OF JULY 2019 / 2ND SRAVANA, 1941 WP(C).No.19780 of 2019 PETITIONER/S: PAUL VARGHESE, PROPRIETOR, K. K. FINANCIERS, DOOR NO.CP III/429 (CP III/317), CHENGAMANADU P. O., ERNAKULAM. (PUTHUSERY HOUSE, POIKKATTUSSERY, CHENGAMANAD P. O., ERNAKULAM) BY ADVS. SRI.S.SANTHOSH KUMAR SMT.ANJANA.S.SANTHOSH SMT.P.LISSY JOSE RESPONDENT/S: 1 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SGST COMPLEX PERUMANOOR, THEVARA, ERNAKULAM, PIN - 682015. 2 THE INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, PIN - 682002. R1 & R2 BY SMT.VINITHA.B,GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19780 of 2019 2

JUDGMENT Petitioner is a licensed money lender under the Kerala Money Lenders Act 1958, doing business in the name and style of M/s K K Financiers at Chengamanad, near Aluva.

Petitioner is aggrieved by the cancellation of license as per Ext.P8 and consequential imposition of penalty as per Ext.P9. Being aggrieved, Exts.P12 and P13 appeals are preferred before the 1st respondent, along with Exts.P14 and P15 stay applications. The relief sought for is consideration of the stay applications on an early basis.

Learned

Government

Pleader

on instructions submitted that, appeals and the stay applications are posted on 06.08.2019. 4. Having heard respective counsel across the Bar and perusing the pleadings and the documents on record, there will be a direction to the 1st respondent to dispose of Exts.P14 and P15 stay applications, if possible on 06.08.2019 itself, after providing an opportunity of hearing to the respective parties. It is also directed that the appeals shall also be finalized at the earliest possible time. The writ petition is disposed of, accordingly. SHAJI P.CHALY JUDGE uu 24.07.2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1RENT DEED DATED 10.11.1993. EXHIBIT P2OF RENT DEED DATED 07.05.2003. EXHIBIT P3OF RECEIPT FOR KML REGISTRATION FOR THE YEAR 2019-20 EXHIBIT P4OF NOTICE DATED 10.12.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5OF OBJECTION DATED 27.12.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6OF LAWYER NOTICE DATED 15.03.2014. EXHIBIT P7OF LAWYER DATED 28.08.2014. EXHIBIT P8OF ORDER DATED 20.06.2019 PASSED BY THE 2ND RESPONDENT CANCELING THE KML LICENCE OF THE PETITIONER. EXHIBIT P9OF ORDER OF PENALTY DATED 20.06.2019 PASSED BY THE 2ND RESPONDENT. EXHIBIT P10OF DEREGISTRATION NOTICE DATED 10.07.2019 ISSUED BY THE 2ND RESPONDENT . EXHIBIT P11OF DEMAND NOTICE DATED 20.06.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P12OF APPEAL MEMORANDUM DATED 15.07.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT THE CHALLENGING THE ORDER CANCELING THE KML LICENCE.

EXHIBIT P13OF APPEAL MEMORANDUM DATED 15.07.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT CHALLENGING THE ORDER OF PENALTY. EXHIBIT P14OF STAY PETITION DATED 15.07.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P15OF STAY PETITION DATED 15.07.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.