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  • HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
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    CENTRE C EDTECH PRIVATE LIMITED, v. THE INTELLIGENCE OFFICER

    IN THE HIGH COURT OF KERALA AT ERNAKULAM

    PRESENT

    THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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

    WP(C) NO. 7952 OF 2024

    PETITIONERs:

    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

    2 DHANYA V.S,

    AGED 36 YEARS

    J.V HOUSE, NJANAPRAKASAM ROAD, PERUKAVU. P.O, PEYAD,

    THIRUVANANTHAPURAM, PIN - 695573

    BY ADVS.

    ANIL D. NAIR

    TELMA RAJU

    ADITYA UNNIKRISHNAN

    RESPONDENTS:

    1 THE INTELLIGENCE OFFICER,

    OFFIINTELLIGENCE UNIT, STATE GOODS AND SERVICE TAX

    DEPARTMENT, KERALA, THIRUVANANTHAPURAM, PIN - 695018

    2 THE INTELLIGENCE OFFICER,

    PATHANAMTHITTA UNIT, MINI CIVIL STATION, GST

    DEPARTMENT, PATHANAMTHITTA, PIN - 689645 Ms.RESHMITA RAMACHANDRAN - GP

    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:

    1

    2

    IN THE HIGH COURT OF KERALA AT ERNAKULAM

    PRESENT

    THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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

    WP(C) NO. 7967 OF 2024

    PETITIONER:

    GAYATHRI. J.A,

    AGED 33 YEARS

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

    BY ADVS.

    ANIL D. NAIR

    ADITYA UNNIKRISHNAN

    RESPONDENTS:

    1 THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT,

    STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA,

    KERALA, PIN, PIN - 688013

    2 THE INTELLIGENCE OFFICER,

    PATHANAMTHITTA UNIT, MINI CIVIL STATION, GST

    DEPARTMENT, PATHANAMTHITTA, PIN - 689645 SMT.JASMIN M.M - GP

    THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

    05.04.2024, ALONG WITH WP(C).7952/2024, THE COURT ON THE SAME

    DAY DELIVERED THE FOLLOWING:

    3

    JUDGMENT

    Dated this the 5th day of April, 2024

    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/-.

    2. 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 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

    4

    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.

    3. The learned counsel for the petitioners submits that they will file reply to the said show cause notice. They may be given some more time to submit the reply.

    4. Considering the said submission and the stand of 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

    5

    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. With the aforesaid observation and directions, the present writ petitions stand finally disposed of. Sd/-

    DINESH KUMAR SINGH

    JUDGE

    AP

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    Comments

    CENTRE C EDTECH PRIVATE LIMITED, v. THE INTELLIGENCE OFFICER
    (Apr 5, 2024)