Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 8TH DAY OF APRIL 2024 / 19TH CHAITHRA, 1946 WP(C) NO. 9440 OF 2021 PETITIONER:
SOLVE PLASTIC PRODUCTS PRIVATE LIMITED, PMC/13/690A, THOLICODE P.O., PUNALUR, KOLLAM 691 333, REP. BY ITS MANAGING DIRECTOR, MR. SUDHEER KUMAR B.
BY ADVS.
M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN RESPONDENTS:
1 THE UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI - 110 001.
2 THE ASSISTANT COMMISSIONER, KERALA STATE GST DEARTMENT, TAX COMPLEX, ASRAMAM P.O., CHINNAKKADA, KOLLAM 691013.
3 THE COMMISSIONER, KERALA STATE GST DEPARTMENT 9TH FLOOR, TAX TOWER, KILLPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM. 695 002.
4 THE GOODS AND SERVICES TAX NETWORK (GSTN) REP.BY ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORK MARK 01, AEROCITY, NEW DELHI 110037.
BY ADV P.VANDANA SMT. RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No 9440 of 2021 2 JUDGMENT Dated this the 8th day of April, 2024 The present writ petition has been filed by the petitioner seeking the following reliefs:
i. Issue a writ of mandamus, or such other order, writ or direction, commanding the 2nd and 4th respondents to enable the petitioner to revise the GSTR -3B Form, for the month of August – 2017, in respect of Kerala business unit and to permit the filing of consequential Annual return for the year 2017-18;
ii. declare that the circular dated 29.12.2018, to the extent it restricts the revision of GSTR-3B in respect of the period in which the error is detected, as ultra vires the CGST Act, 2017;
iii. Grant such oth er and incidental reliefs as this Hon’ble Court may deem just and necessary on the facts and circumstances of this case;
iv. Allow this writ petition (civil) with costs to the petitioner.
2. The petitioner is preempting the issue in this writ petition. The assessment is yet to be finalized. The petitioner cannot preempt the issue as to the view to be taken by the assessing officer. In view thereof, I do not find any ground to keep this writ petition pending. The petitioner must co-operate in finalisation of the assessment proceedings.
WP(C) No 9440 of 2021 3 At this stage, there is no ground to interfere with the proceedings pending before the 2nd respondent. Therefore, the writ petition is dismissed. However, the 2nd respondent is directed to expedite the assessment proceedings, in accordance with the law, and finalize the same, preferably within a period of two months. The petitioner shall be free to take all grounds, contentions and to produce all the relevant documents as he deem fit to get the assessment finalized.
Sd/-
DINESH KUMAR SINGH JUDGE AP
WP(C) No 9440 of 2021 4 APPENDIX OF WP(C) 9440/2021 PETITIONER EXHIBITS Exhibit P11 THE TRUE COPY OF THE LETTER DATED 11.05.2023 ISSUED BY THE GST OFFICER, TAX PAYERS SERVICES CIRCLE, KERALA GST DEPARTMENT, PUNALUR, TO THE PETITIONER (ALONG WITH ITS TRANSLATED VERSION) Exhibit P12 THE TRUE COPY OF FORM GSTR-9 DATED 23.06.2023 FILED BY THE PETITIONER FOR THE YEAR 2017-18 Exhibit P13 THE TRUE COPY OF FORM GSTR-9C DATED 24.06.2023 FILED BY THE PETITIONER FOR THE YEAR 2017-18 Exhibit P14 THE TRUE COPY OF THE PAYMENT RECEIPT DATED 19.06.2023, EVIDENCING THE PAYMENT OF RS.
20,000/- TOWARDS LATE FEE FOR FILING GSTR- 9/GSTR-9C Exhibit P15 THE TRUE COPY OF THE JUDGMENT DATED 19.02.2024 PASSED BY A DIVISION BENCH OF THIS HON'BLE COURT IN W.A. NO. 190/2024 EXHIBIT P6 TRUE COPY OF FORM GST DRC-03 DATED 31.3.2019 RELATED TO THE TAX PERIOD OF AUGUST, 2017, IN RESPECT OF THE KERALA UNIT.
EXHIBIT P7 TRUE COPY OF FORM GSTR-1 DATED NIL RELATED FOR THE MONTH OF AUGUST, 2017, IN RESPECT OF THE KERALA UNIT.
EXHIBIT P8 TRUE COPY OF FORM GSTR-2A DATED NIL OBTAINED FROM THE GST WEB-PORTAL, RELATED TO THE MONTH OF AUGUST-2017 EXHIBIT P1 TRUE COPY OF REGISTRATION CERTIFICATE DATED 4.12.2018, ISSUED IN FROM GST REG-06, IN RESPECT OF THE BUSINESS UNIT IN KOLLAM, KERALA.
EXHIBIT P10 TRUE COPY OF CIRCULAR NO.7/7/2017-GST DATED 1.9.2017 ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, FUNCTIONING UNDER THE 1ST RESPONDENT.
EXHIBIT P10 (A) TRUE COPY OF CIRCULAR NO.26/26/2017-GST-GST DATED 29.12.2017 ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, FUNCTIONING UNDER THE 1ST RESPONDENT.
EXHIBIT P9 TRUE COPY OF THE E-MAIL DATED 20.9.2017 SUBMITTED TO THE GST HELP DESK.
WP(C) No 9440 of 2021 5 EXHIBIT P2 TRUE COPY OF REGISTRATION CERTIFICATE DATED 28.8.2019, ISSUED IN FROM GST REG-06, IN RESPECT OF THE BUSINESS UNIT IN TIRUNELVELI, KERALA.
EXHIBIT P3 TRUE COPY OF FORM GSTR -3B FILED FOR THE MONTH OF AUGUST (2017-18), IN RESPECT OF KERALA BUSINESS UNIT.
EXHIBIT P4 TRUE COPY OF FORM GSTR-3B FILED FOR THE MONTH OF AUGUST (2017-18), IN RESPECT OF TAMIL NADU BUSINESS UNIT.
EXHIBIT P5 TRUE COPY OF THE EXTRACT OBTAINED FROM THE GST WEB PORTAL, WHICH CONFIRMS THE FILING OF GSTR-3B IN RESPECT OF THE KERALA UNIT.