Disposed

Centre C Edtech Private Limited, v. the Intelligence Officer

Kerala HC5 Apr 2024WP(C)/7952/2024

Case brief

AI extract

What is this about?

Writ petitions sought return of cash totalling Rs.39,70,760/- seized by GST officers. The court noted the cash had been handed over to the Income Tax Department on requisition under Section 132A and left the petitioners free to approach that department. One week was granted to reply to the GST show cause notice; petitions disposed of accordingly.

What the court decided

AI extract

Centre C Edtech Private Limited, Vs the Intelligence… — GST and Indirect Tax | Kerala HC (2024)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946

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WP(C) NO. 7952 OF 2024

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PETITIONERs:

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1 CENTRE C EDTECH PRIVATE LIMITED, 6TH FLOOR, TC NO.81/1646, AXIS TOWER, SS KOVIL ROAD, THAMPANOOR, THIRUVANANTHAPURAM, KERALA , REPRESENTED BY ITS DIRECTOR, DHANYA V.S, PIN - 695001

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2 DHANYA V.S, AGED 36 YEARS

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J.V HOUSE, NJANAPRAKASAM ROAD, PERUKAVU. P.O, PEYAD,
THIRUVANANTHAPURAM, PIN - 695573

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BY ADVS.
ANIL D. NAIR
TELMA RAJU
ADITYA UNNIKRISHNAN

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RESPONDENTS:

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1 THE INTELLIGENCE OFFICER, OFFIINTELLIGENCE UNIT, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, THIRUVANANTHAPURAM, PIN - 695018

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2 THE INTELLIGENCE OFFICER, PATHANAMTHITTA UNIT, MINI CIVIL STATION, GST DEPARTMENT, PATHANAMTHITTA, PIN - 689645 Ms.RESHMITA RAMACHANDRAN - GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.04.2024, ALONG WITH WP(C).7967/2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:

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WPC Nos. 7952 & 7967 of 2024

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946
WP(C) NO. 7967 OF 2024

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PETITIONER:

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GAYATHRI. J.A,
AGED 33 YEARS

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TC.3/444-1, KRISHNA, RESHMI NAGAR RNRA-62,
KALLARAMOOOLA, MUTTADA P.O, TRIVANDRUM- 695 025.
BY ADVS.

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ANIL D. NAIR
ADITYA UNNIKRISHNAN

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RESPONDENTS:

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1 THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT, STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA, KERALA, PIN, PIN - 688013

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2 THE INTELLIGENCE OFFICER, PATHANAMTHITTA UNIT, MINI CIVIL STATION, GST DEPARTMENT, PATHANAMTHITTA, PIN - 689645 SMT.JASMIN M.M - GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.04.2024, ALONG WITH WP(C).7952/2024, THE COURT ON THE SAME

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DAY DELIVERED THE FOLLOWING:

¶30

WPC Nos. 7952 & 7967 of 2024

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JUDGMENT

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Dated this the 5^th day of April, 2024

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The present writ petitions have been filed impugning the action of the respondents seizing cash, vide Seizure memo in Ext.P2 and for a direction to return the seized cash to the petitioners. The total cash seized from both the petitioners comes to Rs.39,70,760/-.

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The State has filed statement. In the statement, it has been said that cash amount of Rs.39,70,760/- seized from the petitioners was kept under the safe locker of the District Treasury, Pathanamthitta on 21.09.2023 and was taken back on 26.03.2024, in the presence of Income Tax officials and two Kerala Government Department officials. The said amount of cash seized from the petitioners has been handed over to

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the Income Tax Department, in pursuance to the requisition sent by the Income Tax Department under Section 132A of the Income Tax Act, 1961. It is stated that, now the cash is with the Income Tax Department

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¶38

WPC Nos. 7952 & 7967 of 2024

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and it is for the petitioners to approach the Income Tax Department for release of the cash. It is further submitted that the adjudication pursuant to the search intimation prior to the show cause notice in Form GST DRC-01A as per Section 74(1) of CGST/SGST Act, has been issued to the petitioners on 05.03.2024, with one month’s time to reply. However, no reply has been received.

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The learned counsel for the petitioners submits

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that they will file reply to the said show cause notice. They may be given some more time to submit the reply.

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Considering the said submission and the stand of

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the respondents that the cash amount seized from the petitioners has been handed over to the Income Tax Department in pursuance to the requisition sent by the Income Tax Department, remedy for release of the cash lies before the Income Tax Department and the petitioners are free to approach the Income Tax Department. So far as the notice issued under Section 74(1) of CGST/SGST Act is concerned, the petitioners are granted one week further time to file reply, and if the

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WPC Nos. 7952 & 7967 of 2024

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petitioners file the reply on or before 12.04.2024, the same shall be considered. The adjudication proceedings shall be undertaken in accordance with the law.

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With the aforesaid observation and directions, the

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present writ petitions stand finally disposed of.

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Sd/-

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DINESH KUMAR SINGH JUDGE

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¶52

WPC Nos. 7952 & 7967 of 2024

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APPENDIX OF WP(C) 7952/2024

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`PETITIONER EXHIB`	`ITS`
`Exhibit P1`	`TRUE COPY OF THE`	`REG`	`ISTRATION CERTIFICATE`
`Exhibit P2`	`TRUE COPY OF` `19.4.2023 ISSUED`	`FO` `BY`	`RM GST INS-02 DATED` `THE 1ST RESPONDENT`
`Exhibit P3`	`TRUE COPY OF LET`	`TER`	`DATED 5.12.2023 ISSUED`
	`BY THE PETITIONER`	`TO`	`THE 2ND RESPONDENT.`
`Exhibit P4`	`TRUE COPY OF T`	`HE`	`LETTER DATED 2.5.2023`
	`ISSUED BY THE` `RESPONDENT.`	`PE`	`TITIONER TO THE 2ND`

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WPC Nos. 7952 & 7967 of 2024

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APPENDIX OF WP(C) 7967/2024

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PETITIONER EXHIBITS
Exhibit P13. TRUE COPY OF THE FORM GST INS-02 DATED
19.4.2023 ISSUED BY THE 1ST RESPONDENT
Exhibit P2TRUE COPY OF LETTER DATED 5.12.2023 ISSUED
BY THE PETITIONER TO THE 2ND RESPONDENT.
Exhibit P3TRUE COPY OF THE LETTER DATED 2.5.2023
ISSUED BY THE PETITIONER TO THE 2ND
RESPONDENT.

Centre C Edtech Private Limited, v. the Intelligence Officer

Case brief

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What the court decided

Centre C Edtech Private Limited, v. the Intelligence Officer

Case brief

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