Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 5TH DAY OF AUGUST 2024 / 14TH SRAVANA, 1946 WP(C) NO. 11644 OF 2023 PETITIONER/S:
A.ABDUL LATHEEF, PAIKADA ROAD, KOLLAM - 691001, REPRESENTED BY ITS PARTNER SRI. ASHFAQUE ANWAR BY ADVS.
K.S.HARIHARAN NAIR RAJATH R NATH HARIMA HARIHARAN G.REMADEVI DHEERAJ SASIDHARAN MOHANA KUMAR B.
RESPONDENT/S:
1 STATE TAX OFFICER, TAX PAYER SERVICES, KOLLAM WEST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, ASRAMAM, KOLLAM - 691002.
2 JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, AASRAMAM, KOLLAM-691002.
3 THE COMMISSIONER, GST DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695002.
4 THE COMMISSIONER OF CUSTOMS, OFFICE OF THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, THOOTHUKUDI PORT, NEW HARBOUR ESTATE, BEACH ROAD, SALT PANS, TUTRICORIN, TAMIL NADU- 628004.
5 THE GOODS AND SERVICES TAX NETWORK PVT. LTD., REPRESENTED BY ITS MANAGING DIRECTOR, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110037.
6 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001.
W.P (C) No.11644/2023 -2- 7 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001.
8 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001 9 ASSISTANT COMMISSIONER OF CUSTOMS (DRAWBACK), CUSTOM HOUSE, NEW HARBOUR ESTATE, TUTICORIN, TAMIL NADU BY ADVS.
P.G.JAYASHANKAR OTHER PRESENT:
SMT. THUSHARA JAMES (SR GP), SRI. V GIRISHKUMAR (SC -CUSTOMS) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.11644/2023 -3- J U D G M E N T The petitioner is an Exporter who is registered under the CGST/SGST Act. According to the petitioner for the months of October, 2020, November 2020, December 2020, March 2021, April 2021 and May 2021 certain errors occurred while uploading GSTR-I as a result of certain refund due to the petitioner has not been processed and received by him. When this matter taken up for consideration on the last occasion the learned Standing Counsel appearing for the 6th respondent submitted that since the exports in question were effected through Tuticorin Port, the officer who may be in a position to consider the grievance of the petitioner will be the additional 9th respondent.
Reference was also made in this regard to Rule 9 (3) of the CGST Rules, 2017.
The petitioner has now filed Ext.P16 representation before the additional 9th respondent. The learned counsel for the petitioner submits that the additional 9th respondent may be directed to consider Ext.P16 in accordance with the law after affording an opportunity of hearing to the petitioner.
2.
Having heard the learned counsel for the petitioner, learned Standing counsel appearing for the 6th respondent, learned Government Pleader appearing for respondents 1, 2, 3, and 7 and the learned Standing Counsel appearing for the 4th respondent, this writ petition will stand disposed of directing the additional 9th respondent to consider and pass
W.P (C) No.11644/2023 -4- orders on Ext.P16 after affording an opportunity of hearing to the petitioner.
I make it clear that I have not expressed any opinion on the petitioner's claim and it is open to the petitioner to raise all contentions before the additional 9th respondent. The additional 9th respondent shall endeavour to pass orders as directed above within a period of 2 months from the date of receipt of a certified copy of this judgment.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.11644/2023 -5- APPENDIX OF WP(C) 11644/2023 PETITIONER EXHIBITS Exhibit. P1 TRUE COPY OF THE INVOICE NO. AAL/EXP/BL6 DATED 28-10- 2020 Exhibit. P1(a) TRUE COPY OF THE INVOICE NO. AAL/EXP/BL7 DATED 05-11- 2020 Exhibit. P1(b) TRUE COPY OF THE INVOICE NO. AAL/EXP/BL8 DATED 29-12- 2020 Exhibit. P1(c) TRUE COPY OF THE INVOICE NO. AAL/EXP/BL12 DATED 30-03- 2021 Exhibit. P1(d) TRUE COPY OF THE INVOICE NO. AAL/EXP/BL13 DATED 30-03- 2021 Exhibit. P1(e) TRUE COPY OF THE INVOICE NO. AAL/EXP/BL1 DATED 07-04- 2021 Exhibit. P1(f) TRUE COPY OF THE INVOICE NO. AAL/EXP/BL5 DATED 17-05- 2021 Exhibit. P2 TRUE COPY OF THE SHIPPING BILL DATED 29-10-2020 Exhibit. P2(a) TRUE COPY OF THE SHIPPING BILL DATED 06-11-2020 Exhibit. P2(b) TRUE COPY OF THE SHIPPING BILL DATED 29-12-2020 Exhibit. P2(c) TRUE COPY OF THE SHIPPING BILL DATED 30-03-2021 Exhibit. P2(d) TRUE COPY OF THE SHIPPING BILL DATED 30-03-2021 Exhibit. P2(e) TRUE COPY OF THE SHIPPING BILL DATED 07-04-2021 Exhibit. P2(f) TRUE COPY OF THE SHIPPING BILL DATED 17-05-2021 Exhibit. P3 TRUE COPY OF FORM GSTR 1 ALONG WITH TABLE 6A FILED BY THE PETITIONER DATED 09-11-2020 FOR THE MONTH OCTOBER, 2020
W.P (C) No.11644/2023 -6- Exhibit. P3(a) TRUE COPY OF FORM GSTR 1 ALONG WITH TABLE 6A FILED BY THE PETITIONER DATED 11-12-2020 FOR THE MONTH NOVEMBER, 2020 Exhibit. P3(b) TRUE COPY OF FORM GSTR 1 ALONG WITH TABLE 6A FILED BY THE PETITIONER DATED 13-01-2021 FOR THE MONTH DECEMBER, 2020 Exhibit. P3(c) TRUE COPY OF FORM GSTR 1 ALONG WITH TABLE 6A FILED BY THE PETITIONER DATED 11-04-2021 FOR THE MONTH MARCH, 2021 Exhibit. P3(d) TRUE COPY OF FORM GSTR 1 ALONG WITH TABLE 6A FILED BY THE PETITIONER DATED 21-06-2021 FOR THE MONTH MAY, 2021 Exhibit. P3(e) TRUE COPY OF FORM GSTR 1 ALONG WITH TABLE 6A FILED BY THE PETITIONER DATED 25-06-2021 FOR THE MONTH MAY, 2021 Exhibit. P4 TRUE COPY OF THE E-MAIL DATED 23-11-2022 RECEIVED FROM ICEGATE Exhibit. P5 TRUE COPY OF THE REQUEST DATED 06-01-2023 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit. P6 TRUE COPY OF THE LETTER DATED 06-03-2023 ISSUED BY THE 2ND RESPONDENT Exhibit. P7 TRUE COPY OF THE LETTER DATED 17-3-2023 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit. P7(a) TRUE COPY OF THE LETTER DATED 23-03-2023 ISSUED BY THE 2ND RESPONDENT Exhibit. P8 TRUE COPY OF THE CIRCULAR NO. 05/2021-CUSTOMS DATED 17-02-2021 ISSUED BY THE 6TH RESPONDENT Exhibit. P9 TRUE COPY OF CIRCULAR NO. 37/11/2018-GST DATED 15-03- 2018 ISSUED BY 6TH RESPONDENT Exhibit. P10 TRUE COPY OF THE JUDGMENT DATED 17-11-2022 OF THE HON'BLE HIGH COURT OF DELHI IN THE CASE OF SYSCHEM INDIA LIMITED VS. UNION OF INDIA &ORS(W.P.(C) 5539/2021)
W.P (C) No.11644/2023 -7- Exhibit. P11 TRUE COPY OF JUDGMENT DATED 06-10-2020 OF THE HON'BLE MADRAS HIGH COURT IN THE CASE OF M/S. SUN DYE CHEM V.
THE ASSISTANT COMMISSIONER [W.P. NO. 29676 OF 2019] Exhibit. P12 TRUE COPY OF THE JUDGMENT DATED 12-01-2023 OF THE HON'BLE ORISSA HIGH COURT IN THE CASE OF M/S. SHIVA JYOTI CONSTRUCTION V. THE CHAIRPERSON, CENTRAL BOARD OF EXCISE & CUSTOMS AND OTHERS [WP (C) NO. 18216 OF 2017] Exhibit. P13 TRUE COPY OF THE JUDGMENT DATED 12-11-2018 OF THE HON'BLE KERALA HIGH COURT IN SAJI S VS. THE COMMISSIONEROF SGST (WP(C) NO.35868 OF 2018) Exhibit. P14 TRUE COPY OF THE JUDGMENT DATED 06-01-2023 OF THE HON'BLE KARNATAKA HIGH COURT IN THE CASE OF WIPRO LIMITED INDIA VS ASSISTANT COMMISSIONER OF CENTRAL TAXES (WRIT PETITION NO.16175 OF 2022) Exhibit. P15 TRUE COPY OF THE JUDGMENT DATED 28-04-2022 OF THE HON'BLE MADRAS HIGH COURT IN THE CASE OF ABI TECHNOLOGIES VS ASSISTANT COMMISSIONER OF CUSTOMS (W.P (MD). NO. 4562 OF 2022) Exhibit P16 TRUE COPY OF THE REPRESENTATION DATED 31-07-2024 SUBMITTED BY THE PETITIONER BEFORE THE ASSISTANT COMMISSIONER OF CUSTOMS (DRAWBACK), CUSTOM HOUSE, NEW HARBOUR ESTATE, TUTICORIN, TAMIL NADU, PIN- 628004