Kerala High Court
M Trade Links vs Union Of India on 14 October, 2022
Author: P Gopinath
Bench: P Gopinath
WP(C) No.31559/2019 1/3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
Friday, the 14th day of October 2022 / 22nd Aswina, 1944
WP(C) NO. 31559 OF 2019
PETITIONER:
M TRADE LINKS FA TOWER, K.K.ROAD,KADAVANTHRA, ERNAKULAM, REPRESENTED
BY NIYAS AHAMMED, MANAGING PARTNER.
RESPONDENTS:
1. UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-110001.
2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NORTH
BLOCK, NEW DELHI-110001, REPRESENTED BY PRINCIPAL COMMISSIONER
(GST).
3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001.
Writ petition (civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to stay the implementation of Section 16 (2) (c) and Ext. P1
Notification to the extent it inserts Sub-rule (4) to Rule 36 of the CGST
Rules ,till final disposal of this Writ Petition.
This petition coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
M/S. HARISANKAR V. MENON & MEERA V.MENON Advocates for the petitioner and
of SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS,
Advocate for the Respondent No.2, the court passed the following:
WP(C) No.31559/2019 2/3
GOPINATH P., J.
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W.P.(C)No.31559 of 2019
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Dated this the 14th day of October, 2022
ORDER
Admit.
The learned Government Pleader takes notice for respondent No.3. Adv. Sreelal N. Warrier takes notice for respondents 1 and 2.
The petitioner will file a reply to the show cause notice and will also cooperate with the adjudication. The final orders on the adjudication may also be issued. However, no recovery steps shall be initiated against the petitioner to recover any amounts determined as due in the order of adjudication.
Sd/-
GOPINATH P. JUDGE DK WP(C) No.31559/2019 3/3 APPENDIX OF WP(C) 31559/2019 EXHIBIT P1 COPY OF NOTIFICATION NO.49/2019 ISSUED BY THE 1ST RESPONDENT DATED 09.10.2019.