Facts of the Case

  • Petitioner Information: The petitioner, Roy M. Mathew, aged 73 years, residing at Muthoottu House, Kozhencherry Village, Kozhencherry Taluk, Pathanamthitta.
  • Impugned Notices Issued: The Revenue Authorities and Kerala SGST Department issued several revenue recovery notices to the petitioner:
    • Multiple notices dated 04.04.2022 in Form 25 issued by the Deputy Collector, Pathanamthitta (3rd Respondent) under RRC Nos. 2022/3524/07, 2022/3608/07, 2022/3522/07, 2022/3523/07, 2022/3525/07, and 2022/3526/07.
    • Corresponding notices dated 19.04.2022 in Form No. 1 and Form No. 10 issued by the Deputy Tahsildar, Kozhencherry (4th Respondent) marked as Exts. P1 to P12(a).
  • Representations Made: The petitioner submitted formal representations and communications requesting relief/clarification:
    • Letters dated 05.05.2022 and 25.05.2022 to the Assistant Commissioner, 4th Circle, Kerala SGST Department (2nd Respondent).
    • Letter dated 05.05.2022 to the Deputy Tahsildar (4th Respondent).
    • Letter dated 21.05.2022 to the Deputy Collector (3rd Respondent), acknowledged on 24.05.2022.
  • Action Taken by State: During the proceedings, the State Tax Officer communicated via letter dated 05.09.2022 to the District Collector, Ernakulam, recalling all revenue recovery notices previously issued against the petitioner and Smt. Ratna Easwaran.

Issues Involved

  1. Validity of Recovery Notices: Whether the revenue recovery proceedings initiated against the petitioner through Exts. P1 to P12(a) under Form 1, Form 10, and Form 25 were legally sustainable.
  2. Maintainability of Writ Petition: Whether any cause of action or grievance survived in the writ petition under Article 226 after the tax department explicitly recalled the revenue recovery notices.

Petitioner’s Arguments

  • The petitioner challenged the issuance of multiple recovery notices (Exts. P1 to P12(a)) issued under Form 25, Form 1, and Form 10 by the revenue authorities.
  • The petitioner submitted detailed representations before the Assistant Commissioner (Kerala SGST Dept), Deputy Collector, and Deputy Tahsildar pointing out grievances against the recovery actions.
  • The petitioner sought judicial intervention under Article 226 to quash the impugned revenue recovery actions initiated without appropriate resolution of pending representations.

Respondent’s Arguments

  • The learned Government Pleader appearing for the State of Kerala and tax officials handed over the official communication dated 05.09.2022 issued by the State Tax Officer to the District Collector, Ernakulam.
  • The respondents submitted that all revenue recovery notices (Exts. P1 to P12(a)) issued against the petitioner, Roy M. Mathew, and Smt. Ratna Easwaran had been formally recalled by the department.
  • Consequently, the respondents contended that the grievances raised in the writ petition stood addressed and no further cause of action survived for adjudication.

Court Order / Findings

  • Taking Documents on Record: Hon'ble Mr. Justice Bechu Kurian Thomas took the departmental communication dated 05.09.2022 (5 documents in total) on record and directed the Registry to scan and make them part of the official court records.
  • Disposal of Writ Petition: The High Court recorded that since the State Tax Officer officially recalled the revenue recovery notices marked as Exts. P1 to P12(a), nothing further survived in the writ petition.
  • Final Judgment: The High Court dismissed the Writ Petition (Civil) No. 17870 of 2022 as infructuous on September 29, 2022.

Important Clarification

  • Effect of Withdrawal: When a tax or revenue authority recalls or withdraws impugned recovery notices during the pendency of a writ proceeding, the court will not adjudicate on the merits of the notices and will dismiss the petition as infructuous.
  • Administrative Documentation: Formal written orders or departmental communications recalling demand notices must be placed on record to formally extinguish the cause of action.

Sections Involved

  • Article 226 of the Constitution of India: Writ jurisdiction invoked before the High Court.
  • Relevant Revenue Recovery / GST Provisions: Section 79 of the CGST / SGST Act read with provisions of the Kerala Revenue Recovery Act, 1968 (evidenced by notices issued under Form 1, Form 10, and Form 25).

Link to download the order - https://mytaxexpert.co.in/uploads/1784624902_1845compressed.pdf

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