IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON TUESDAY, THE 28^TH DAY OF JANUARY 2025 / 8TH MAGHA, 1946 WP(C) NO. 33163 OF 2019 PETITIONER:

BINDU MADHAV, AGED 69 YEARS, BHIMA GOLD AND GEMS, VILLA NO.1, NEPTUNE COLONY, PANDACHIRA ROAD, KADAVANTHRA, COCHIN-682020.

BY ADVS.

SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748)

SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS:

1 THE DEPUTY COMMISSIONER (APPEALS), THODUPUZHA, IDUKKI-685554.

2 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, THODUPUZHA, IDUKKI-685584.

3 THE DEPUTY TAHASILDAR (RR), KANAYANNOR TALUK, ERNAKULAM, KOCHI-682011.

OTHER PRESENT:

SRI.ARUN AJAY SHANKAR,GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

28.01.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The petitioner, who is stated to be a Managing Director of a Private Limited Company which is an assessee under the provisions of the Kerala Value Added Tax Act, 2003, has filed the captioned writ petition challenging Ext.P18 notice issued by the 3^rd respondent demanding collection charges under the provisions of the Kerala Revenue Recovery Rules, 1968. 2. I hav