Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 4TH DAY OF APRIL 2024 / 15TH CHAITHRA, 1946 WP(C) NO. 10602 OF 2024 PETITIONER/S:
DILEEP DIVAKARAN, AGED 40 YEARS PROPRIETOR, M/S DILEEP RUBBER TRADERS, KUTTANKUNNIL AGASTHIACODU, ANCHAL, KOLLAM, PIN - 691306
BY ADVS.MEERA V.MENON; R.SREEJITH; K.KRISHNA ACHYUTH MENON; PARVATHY MENON PADMANATHAN K.V.
RESPONDENT/S:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, MINI CIVIL STATION PUNALUR, PIN - 691306 2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SMT. RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T
The present writ petition has been filed impugning the order in Ext.P1 passed by the 1st respondent issued under Section 73 of the CGST/SGST Act 2017 demanding the CGST and SGST along with interest and penalty for an amount of Rs.7,46,638/-. GST DRC-01 has been issued in pursuance of the order dated 10.07.2023 in Ext.P3, under Section 73(9) of the CGST/SGST Act 2017.
2.
The petitioner was issued a show cause notice.
However, the petitioner did not file any reply nor appear for a personal hearing. In view thereof, the best judgment assessment has been passed as the petitioner failed to file a reply to show cause notice, did not even participate in the proceedings and failed to avail the opportunity of hearing.
3.
The petitioner, instead of taking recourse to the statutory remedy within the time prescribed under Section 107 of the CGST/SGST Act, has approached this Court
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impugning the DRC-07 and not the order passed under Section 73(9).
4.
A taxpayer who fails to file a reply to the show cause notice and does not produce the document in support of his claim is not entitled to approach this Court. Hence, I am of the considered view that the writ petition is not maintainable in view of the fact that the petitioner has approached this Court after the statutory period of limitation is over and he did not respond to the show cause notice, nor did he avail the opportunity of hearing.
With the above observation, the present writ petition is dismissed.
Sd/- DINESH KUMAR SINGH JUDGE
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APPENDIX OF WP(C) 10602/2024
PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 10-07-2023 Exhibit P2 COPY OF ORDER IN WPC NO,. 31157/2022 OF THIS HON'BLE COURT DTD. 30-09-2022 Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.
10-07-2023 Exhibit P4 COPY OF CIRCULAR NO. 183/15/2022-GST ISSUED BY THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI DTD. 27-12-2022