The Kerala High Court permitted the withdrawal of Writ Petition No. 18169 of 2021 challenging a confiscation notice without prejudice to contentions, and dismissed the related Writ Appeal No. 1728 of 2021.
Permission granted to withdraw the writ petition without prejudice to contentions; writ appeal closed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
WA.1728/121 & WP(C).18169/21
1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
TUESDAY, THE 1ST DAY OF AUGUST 2023 / 10TH SRAVANA, 1945
WA NO. 1728 OF 2021
AGAINST THE ORDER DATED 7.9.2021 IN WP(C) 18169/2021 & ORDER DATED
29.11.2021 IN RP 630/2021 OF HIGH COURT OF KERALA
APPELLANTS/RESPONDENTS IN WP(C):
1 STATE TAX OFFICERINVESTIGATION BRANCH - I, STATE GST DEPARTMENT, ASHRAMAM, KOLLAM-2.2 THE ASSISTANT COMMISSIONER INVESTIGATION BRANCH-II, STATE GST DEPARTMENT, ASHRAMAM, KOLLAM-2.3 THE STATE TAX OFFICER (IB)STATE GST DEPARTMENT, ALAPPUZHA-688001.4 THE ADDITIONAL COMMISSIONERSTATE GST DEPARTMENT, THIRUVANANTHAPURAM - 695002.5 THE COMMISSIONERSTATE GST DEPARTMENT, THIRUVANANTHAPURAM - 695002.BY SPL. GOVERNMENT PLEADER SRI.MOHAMMED RAFIQRESPONDENT/PETITIONER IN WP(C):
Y. BALAKRISHNAN
PROPRIETOR, ONAM BEEDI BUILDING, NO. 1/395, PATHIYOOR,
KAYAMKULAM - 690106.
BY ADVS.
K.SRIKUMAR (SR.)
K.MANOJ CHANDRAN
AMMU CHARLES
WA.1728/121 & WP(C).18169/21
2
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01.08.2023,
ALONG WITH WP(C).18169/2021, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
WA.1728/121 & WP(C).18169/21
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
TUESDAY, THE 1ST DAY OF AUGUST 2023 / 10TH SRAVANA, 1945
WP(C) NO. 18169 OF 2021
PETITIONER/S:
Y.BALAKRISHNAN,
AGED 50 YEARS
PROPRIETOR, ONAM BEEDI BUILDING, NO. 1/395, PATHIYOOR,
KAYAMKULAM.
BY ADVS.
K.SRIKUMAR (SR.)
K.MANOJ CHANDRAN
AMMU CHARLES
RESPONDENT/S:
1THE STATE TAX OFFICER,
INVESTIGATION BRANCH-I, STATE GST DEPARTMENT, ASHRAMAM,
KOLLAM-2.
2 THE ASSISTANT COMMISSIONER, INVESTIGATION BRANCH-II, STATE GST DEPARTMENT, ASHRAMAM, KOLLAM-2.3 THE STATE TAX OFFICER (IB), STATE GST DEPARTMENT, ALAPPUZHA-688001.4 THE ADDITIONAL COMMISSIONER, STATE GST DEPARTMENT, THIRUVANANTHAPURAM-695002.5 THE COMMISSIONER, STATE GST DEPARTMENT, THIRUVANANTHAPURAM-695002. BY SPL. GOVERNMENT PLEADER SRI.MOHAMMED RAFIQWA.1728/121 & WP(C).18169/21
4
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.08.2023, ALONG WITH WA.1728/2021, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WA.1728/121 & WP(C).18169/21
5
A.K.JAYASANKARAN NAMBIAR &
MOHAMMED NIAS C.P., JJ
............................................................
W.A. No.1728 of 2021 and
W.P(C) No.18169 of 2021
Dated this the 1st day of August, 2023
JUDGMENT
Mohammed Nias C.P., J
The above writ appeal is filed challenging the interim order dated 07-09-2021 as well as the order dated 29-11-2021 in RP No.630/2021. W.P(C) No.18169/2021 is filed by the respondent impugning a notice proposing confiscation of the goods and the vehicle. By an interim order, this Court had directed the release of the goods proposed for confiscation on payment of the redemption fine applicable thereto, and accordingly, the petitioner paid an amount of Rs.46,53,000/- towards the redemption fine on the goods that were directed to be released, which the assessee carried in the vehicle in question.
WA.1728/121 & WP(C).18169/21
6
concerned to proceed to pass final orders in the matter of confiscation after hearing the petitioner.
Permission is granted, and the writ petition is allowed to be withdrawn without prejudice to the contentions available to the parties. Writ Appeal No.1728/2021 is also closed in the light of the withdrawal of the writ petition.
Sd/-
A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
MOHAMMED NIAS C.P.
JUDGE
okb/
WA.1728/121 & WP(C).18169/21
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APPENDIX OF WP(C) 18169/2021
PETITIONER EXHIBITS
Exhibit P1 |
TRUE COPY OF THE RENTAL AGREEMENT DATED30/07/2021. |
|---|---|
Exhibit P2 |
TRUE COPY OF MAHAZAR DATED 03/08/2021 ISSUEDBY THE 2ND RESPONDENT. |
Exhibit P2(A) |
TRUE COPY OF MAHAZAR DATED 03/08/2021 ISSUEDBY THE 2ND RESPONDENT. |
Exhibit P2(B) |
TRUE COPY OF MAHAZAR DATED 03/08/2021 ISSUEDBY THE 2ND RESPONDENT. |
Exhibit P3 |
TRUE COPY OF FORM GST INS 03, DATED03/08/2021 PROHIBITORY ORDER ISSUED BY THE2ND RESPONDENT. |
Exhibit P3(A) |
TRUE COPY OF FORM GST INS 03, DATED03/08/2021 PROHIBITORY ORDER ISSUED BY THE2ND RESPONDENT. |
Exhibit P3(B) |
TRUE COPY OF FORM GST INS 03, DATED03/08/2021 PROHIBITORY ORDER ISSUED BY THE2ND RESPONDENT. |
Exhibit P4 |
TRUE COPY OF THE LETTER DATED 10/08/2021. |
Exhibit P4(A) |
TRUE COPY OF THE LETTER DATED 10/08/2021. |
Exhibit P4(B) |
TRUE COPY OF THE LETTER DATED 10/08/2021. |
Exhibit P4(C) |
TRUE COPY OF THE LETTER DATED 10/08/2021. |
Exhibit P4(D) |
TRUE COPY OF THE LETTER DATED 20/08/2021. |
Exhibit P4(E) |
TRUE COPY OF THE LETTER DATED 20/08/2021. |
Exhibit P5 |
TRUE COPY OF THE COMMUNICATION DATED18/08/2021. |
Exhibit P5(A) |
TRUE COPY OF THE COMMUNICATION DATED18/08/2021. |
Exhibit P6 |
TRUE COPY OF THE SALE INVOICES DATED02/08/2021 AND 05/08/2021. |
WA.1728/121 & WP(C).18169/21
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Exhibit P7 |
TRUE COPY OF THE INTERIM ORDER DATED26/08/2021 IN WPC NO.17280/2021. |
|---|---|
Exhibit P8 |
TRUE COPY OF THE NOTICES DATED 25/08/2021ISSUED BY THE 1ST RESPONDENT. |
Exhibit P8(A) |
TRUE COPY OF THE NOTICES DATED 25/08/2021ISSUED BY THE 1ST RESPONDENT. |
Exhibit P8(B) |
TRUE COPY OF THE NOTICES DATED 25/08/2021ISSUED BY THE 1ST RESPONDENT. |
Exhibit P9 |
TRUE COPY OF THE NOTIFICATION NO. 29/1988-CENTRAL EXCISE (N.T.) DATED 21/10/1988. |
Exhibit P14 |
TRUE COPY OF THE ORDER NO.IBK/A1/INT-07/2020-21 [DIN32042030000191] DATED 03-04-2023 |
Exhibit P14(a) |
TRUE COPY OF THE ORDER NO.IBK/A1/INT-07/2020-21 [DIN320420230000201] DATED 03-04-2023 |
Exhibit P14(b) |
TRUE COPY OF THE ORDER NO.IBK/A1/INT-07/2020-21 [DIN320420230000271] DATED 03-04-2023 |
WA.1728/121 & WP(C).18169/21
9
APPENDIX OF WA 1728/2021
RESPONDENT ANNEXURES
Annexure R1(F)True copy of the complaint dated 14-09-2021
to the Director General of police ,Kerala
Annexure R1(A)True copy of the letter dated 23-12-2021 send
by the respondent to the 1st Appellant
Annexure R1(B)True copy of the notice no.IBK/A1/INT-
07/2020-21 dated 06-09-2021 issued by the 1st
appellant to the Respondent
Annexure R1(D)True copy of the notice NO.IBK/A1/INT-
07/2020-21 dated 29-01-2022
Annexure R1(E)True copy of the request letter send by the
respondent to the 1st appellant dated 21-02-
2022
Annexure R1(C)True copy of the notice NO.IBK/A1/INT-07/21-
22 dated 29-01-2022
State Tax Officer, Investigation Branch-I & Others
Y. Balakrishnan
A.K. Jayasankaran Nambiar
Mohammed Nias C.P.
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court