Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 6TH DAY OF AUGUST 2024 / 15TH SRAVANA, 1946 WP(C) NO. 26262 OF 2024 PETITIONER/S:
RINSHAD MALIYAM KARIM, AGED 40 YEARS S/O.KARIM, M/S GLOBAL TIMBER INDUSTRIES, 19/161, A, GLOBAL TIMBER INDUSTRIES, VATTAKKATTUPADY, IRINGOLE PO, ERNAKULAM, KERALA, PIN - 683548 BY ADVS.
ELDHO MATHEW RASMI NAIR T.
RESPONDENT/S:
STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX PAYER SERVICES CIRCLE, WADAKKANCHERRY, PIN - 680582 OTHER PRESENT:
SMT. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2 2024:KER:58895 W.P (C) No.26262/2024 -2- J U D G M E N T The petitioner is a registered dealer under the CGST/SGST Act.
According to the petitioner owing to mismatch between GSTR-I filed by the supplier and GSTR-3B filed by the petitioner certain input tax credit to which the petitioner was entitled has not been granted to him, as a result of which huge liability has been imposed on the petitioner together with interest and penalty. The petitioner has preferred Ext.P9 application under Section 161 of the CGST/SGST Act for rectification of the order.
2. The learned counsel appearing for the petitioner submits that the petitioner will be satisfied if a direction is issued to the respondent to consider Ext.P9 in accordance with the law after affording an opportunity of hearing to the petitioner.
3. The learned Senior Government Pleader submits that the respondent can be directed to take a decision on Ext.P9 in accordance with the law.
4. Having heard the learned counsel appearing for the petitioner and the learned Senior Government Pleader and having regard to the limited nature of the reliefs now sought for by the petitioner, without going into the merits, this writ petition will stand disposed of directing the respondent to
3 2024:KER:58895 W.P (C) No.26262/2024 -3- consider and pass orders on Ext.P9 rectification application filed by the petitioner in accordance with the law, after affording an opportunity of hearing to the petitioner within a period of 3 months from the date of receipt of a certified copy of this judgment.
GOPINATH P.
JUDGE AMG
4 2024:KER:58895 W.P (C) No.26262/2024 -4- APPENDIX OF WP(C) 26262/2024 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE LEDGER OF THE SUMIYA TRADERS FOR THE MONTH FROM 01.04.2018 TO 20.07.2018 Exhibit P2 A TRUE COPY OF THE LEDGER OF THE KU ENTERPRISES FOR THE MONTH FROM 01.04.2018 TO 31.03.2019 Exhibit P3 A TRUE COPY OF THE FORM GST DRC 03 DATED 26.08.2023 Exhibit P4 A TRUE COPY OF THE ORDER NUMBER OIO/TPS/TSR/CWKCY/2024/32-STO Exhibit P5 A TRUE COPY OF THE FORM GST DRC 07 DATED 25.04.2024 Exhibit P6 A TRUE COPY OF THE CIRCULAR NUMBER 183/15/2022-GST DATED 27.12.2022 Exhibit P7 A TRUE COPY OF THE LETTER FROM SUMIYA TRADERS DATED 31.05.2024 Exhibit P8 A TRUE COPY OF THE LETTER FROM KU ENTERPRISES DATED 23.06.2024 Exhibit P9 A TRUE COPY OF THE RECTIFICATION APPLICATION WHICH WAS FILED BY THE PETITIONER DATED 31.07.2024