Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN THURSDAY, THE 30TH DAY OF MAY 2024 / 9TH JYAISHTA, 1946 WP(C) NO. 16515 OF 2024 PETITIONER/S:
M/S. INDOT COLOR WORLD, ME TOWERS, GB ROAD, PALAKKAD REPRESENTED BY ITS MANAGING PARTNER, M. JAFFER ALI., PIN - 678001 BY ADVS.
R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V.
RESPONDENTS:
1 THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT 2, PALAKKAD SGST DEPARTMENT, SGST COMPLEX, BEHIND CIVIL STATION PALAKKAD, PIN - 678001 2 THE STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, PALAKKAD WEST, SGST COMPLEX, BEHIND CIVIL STATION PALAKKAD, PIN - 678001 3 THE COMMISSIOENR OF STATE GST, SGST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001 BY G.P. SMT. JASMIN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C).No.16515 OF 2024 2 JUDGMENT The petitioner, a partnership firm has filed this Writ Petition challenging Ext.P8 show cause notice issued under section 74 of the Kerala State Goods and Services Tax Act, 2017, directing the petitioner to show cause as to why higher rate of tax at 18% shall not be demanded for the period 2017-18 and 2018-19. Petitioner contends that Ext.P8 notice is issued without jurisdiction.
2.
Ext.P8 is only a show cause notice. I find no reason to exercise jurisdiction under Article 226 to interdict the proceedings pursuant to the impugned show cause notice. All the issues including the question of jurisdiction can be raised before the 1st respondent. The petitioner shall file a reply to Ext.P8 show cause notice within a period of two weeks from the date of receipt of a copy of this judgment. The 1st
W.P(C).No.16515 OF 2024 3 respondent shall consider the reply of the petitioner to Ext.P8 show cause notice and pass appropriate orders in accordance with law as expeditiously as possible, at any rate, within a period of one month thereafter. Till orders are passed, their shall not be any recovery proceedings against the petitioner.
The writ petition is disposed of with the above direction.
Sd/- MURALI PURUSHOTHAMAN JUDGE al/-
W.P(C).No.16515 OF 2024 4 APPENDIX OF WP(C) 16515/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE AUTHORITY FOR CLARIFICATION DTD. 06-01-2016 Exhibit P2 COPYOF CIRCULAR NO. F 332/2/2017-TRU ISSUED BY GOVERNMENT OF INDIA, NEW DELHI DTD. NIL Exhibit P3 COPY OF TWITTER PAGE PUBLISHED BY GOVERNMENT OF INDIA, NEW DELHI DTD.
25-10-2017 Exhibit P4 COPY OF CIRCULAR NO. 11/11/2017-GST ISSUED BY GOVERNMENT OF INDIA, NEW DELHI DTD. 20-10-2017 Exhibit P5 COPY OF CLARIFICATORY ORDER OF THE WEST BENGAL AUTHORITY FOR ADVANCE RULING KOLKATA DTD. 30-05-2018 Exhibit P6 COPY OF CIRCULAR NO. 84/03/2019-GST ISSUED BY GOVERNMENT OF INDIA, NEW DELHI DTD. 01-01-2019 Exhibit P7 COPY OF ORDER IN WPC NO. 20193/2022 OF THIS HON'BLE COURT DTD. 16-11-2022 Exhibit P7 (a) COPY OF ORDER IN WPC NO. 20193/2022 OF THIS HON'BLE COURT DTD. 30-11-2022 Exhibit P7 (b) COPY OF ORDER IN WPC NO. 20193/2022 OF THIS HON'BLE COURT DTD. 09-12-2022 Exhibit P8 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 20-03-2024 (WRONGLY PRINTED AS 20-03-2023) Exhibit P9 COPY OF NOTIFICATION NO. 8/2021 -CENTRAL TAX (RATE) ISSUED BY THE GOVERNMENT OF INDIA, NEW DELHI DTD.
30-09-2021 Exhibit P10 COPY OF ORDER IN WPC NO. 29948/2021 OF THIS HON'BLE COURT DTD. 22-12-2021