Kerala High Court
Cochin Shipyard Limited vs State Of Kerala on 10 April, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) No.26734/2024 1/3 Order Date : 10-04-2025
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Thursday, the 10th day of April 2025 / 20th Chaithra, 1947
WP(C) NO. 26734 OF 2024
PETITIONER:
COCHIN SHIPYARD LIMITED PERUMANOOR P.O., COCHIN, REPRESENTED BY ITS
GENERAL MANAGER (FINANCE), PIN - 682015
RESPONDENTS:
1. STATE OF KERALA,REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM , PIN - 695001
2. DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE II, STATE GOODS &
SERVICES TAX DEPARTMENT, ERNAKULAM, PIN - 682015
3. DEPUTY COMMISSIONER (ARREAR RECOVERY) STATE GOODS & SERVICES TAX
DEPARTMENT, ERNAKULAM., PIN - 682015
4. STATE TAX OFFICER TAX PAYERS SERVICES CIRCLE PANAMPILLY NAGAR, AT
THEVARA, STATE GOODS & SERVICES TAX DEPARTMENT, ERNAKULAM, PIN -
682015
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 of all further proceedings for recovery of amounts,
pursuant to exhibit-p6 order passed by the 2nd respondent and exhibit p11
& p17 recovery notice issued by the 3rd respondent, pending disposal of
this writ petition.
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this court's order dated
27.02.2025 and upon hearing the arguments of M/S.KURYAN THOMAS,
M.GOPIKRISHNAN NAMBIAR, K.JOHN MATHAI, JOSON MANAVALAN, PAULOSE C. ABRAHAM
& RAJA KANNAN Advocates for the petitioner, the court passed the
following:
WP(C) No.26734/2024 2/3 Order Date : 10-04-2025
BECHU KURIAN THOMAS, J.
...................................................
WP(C) No. 26734 OF 2024
.................................................................
Dated this the 10th day of April, 2025
ORDER
Interim order shall stand extended by four months.
Sd/-
BECHU KURIAN THOMAS JUDGE Rvm WP(C) No.26734/2024 3/3 Order Date : 10-04-2025 APPENDIX OF WP(C) 26734/2024 Exhibit P1 A TRUE COPY OF THE COVERING LETTER DATED 01.08.2016, UNDER COVER OF WHICH THE ORIGINAL ANNUAL RETURN WAS FILED Exhibit P2 A TRUE COPY OF THE REVISED RETURN DATED 25.01.2017 ALONG WITH THE COVERING LETTERS Exhibit P3 A TRUE COPY OF THE RELEVANT PAGES OF THE LOCAL DELIVERY BOOK EVIDENCING SUBMISSION OF MANUAL ANNUAL RETURN ALONG WITH AUDIT REPORT Exhibit P4 . A TRUE COPY OF THE ORDER DATED 06.08.2021 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT Exhibit P5 A TRUE COPY OF THE ORDER DATED 09.03.2022 PASSED BY THE JOINT COMMISSIONER (APPEALS)-II, STATE GOODS AND SERVICES TAX DEPARTMENT Exhibit P6 A TRUE COPY OF THE ORDER DATED 25.07.2022 PASSED BY THE 2ND RESPONDENT Exhibit P7 A TRUE COPY OF THE E-MAIL COMMUNICATION DATED 06.09.2022 SENT BY THE PETITIONER TO THE 2ND RESPONDENT Exhibit P8 A COPY OF THE E-MAIL AS ACKNOWLEDGED BY THE OFFICE OF THE 2ND RESPONDENT Exhibit P9 A TRUE COPY OF THE PROCEEDINGS DATED 11.10.2022 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT Exhibit P10 A TRUE COPY OF THE SAID RECTIFICATION PETITION DATED 15.05.2023 (WITHOUT ENCLOSURES) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P11 THE TRUE COPY OF THE RECOVERY NOTICE DATED 25.09.2023 ISSUED BY THE 3RD RESPONDENT Exhibit P12 A TRUE COPY OF THE REPLY DATED 04.11.2023 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P13 A TRUE COPY OF THE LETTER DATED 04.11.2023 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P14 A TRUE COPY OF THE COMMUNICATION DATED 15.05.2024, ISSUED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P15 A TRUE COPY OF THE REPLY DATED 27.05.2024 FILED BY THE PETITIONER IN RESPONSE TO EXT. P14 Exhibit P16 A TRUE COPY OF THE ORDER DATED 11.06.2024 PASSED BY THE 4TH RESPONDENT Exhibit P17 A TRUE COPY OF THE RECOVERY NOTICE DATED 18.06.2024 ISSUED BY THE 3RD RESPONDENT Exhibit P18 A TRUE COPY OF THE REPLY DATED 02.07.2024 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT