M/S. Seethu Granites PVT. LTD. vs. Manoj.P.
Facts
This case is a Contempt of Court Case (Civil) filed by M/s. Seethu Granites Pvt. Ltd. against Sri. Manoj. P., State Tax Officer, SGST Department, Alathur, Palakkad. The contempt case arises from a previous judgment dated July 5, 2023, in WP(C) 6391/2014, issued by the High Court of Kerala. The petitioner is M/s. Seethu Granites Pvt. Ltd., and the respondent is the State Tax Officer. The tax period and the specific order or action under challenge in the original writ petition are not detailed in this contempt order. The procedural history relevant here is that a writ petition was filed, a judgment was delivered, and now a contempt petition has been filed alleging non-compliance with that judgment.
Held
The Court recorded the submission made by the learned counsel appearing on behalf of both the petitioner and the respondent. Both sides submitted that the directions contained in the judgment dated July 5, 2023, in WP(C) 6391/2014, have been complied with. Based on this joint submission, the Court found that the contempt alleged was not subsisting. Therefore, the Contempt of Court Case was closed. The reasoning is that once both parties agree that the court's previous order has been fulfilled, there is no basis to proceed with contempt proceedings. The operative direction was to close the case.
Key Issues
The primary issue before the Court in this Contempt of Court Case was whether the directions issued by the High Court in its judgment dated July 5, 2023, in WP(C) 6391/2014, had been complied with by the respondent, the State Tax Officer. The petitioner, M/s. Seethu Granites Pvt. Ltd., would have argued that the directions were not followed, leading to the filing of the contempt petition. The respondent, the State Tax Officer, would have argued that the directions have been complied with. The Court had to decide if the contempt alleged was made out based on the submissions of both parties. No specific provisions of the GST Act or specific amounts in dispute are mentioned in relation to the contempt proceedings themselves, as the focus is on compliance with the prior court order.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN THUR AY, THE 22ND DAY OF FEBRUARY 2024 / 3RD PHALGUNA, 1945 CON.CASE(C) NO. 208 OF 2024 IN WP(C) 6391/2014 AGAINST THE JUDGMENT DATED 05.07.2023 IN WP(C) 6391/2014 OF HIGH COURT OF KERALA PETITIONER/PETITIONER(S): M/S. SEETHU GRANITES PVT. LTD. KACHERIPADAM KALAM, VITHANASSERY, NENMMARA P.O., PALAKKAD, REPRESENTED BY K. SANTHAKUMAR, DIRECTOR,, PIN – 678508. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT(S)/1ST RESPONDENT: MANOJ.P., STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, SGST DEPARTMENT, ALATHUR, PALAKKAD, PIN – 678541. SRI.P.R.SREEJITH, SC THIS CONTEMPT OF COURT CASE (CIVIL) HAVING COME UP FOR ADMISSION ON 22.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
CON.CASE(C) NO. 208 OF 2024 IN WP(C) 6391/2014 2 JUDGMENT Dated this the 22 nd day of February, 2024 It is submitted by the learned counsel appearing on either side that the directions contained in the judgment stand complied with.
Recording the said submission, this Contempt of Court Case is, accordingly, closed. ANU SIVARAMAN, JUDGE R.AV
CON.CASE(C) NO. 208 OF
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.