Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE EASWARAN S.
WEDNESDAY, THE 3RD DAY OF APRIL 2024 / 14TH CHAITHRA, 1946 WP(C) NO. 6063 OF 2018 PETITIONER:
SURYA FOOD PRODUCTS VIII/394, PARAPPURAM POST, KANJOOR, PIN - 683 574.
REPRESENTED BY ITS PROPRIETOR SRI. JOHNY K.P.
BY ADV SRI.K.S.HARIHARAN NAIR RESPONDENTS:
1 THE INTELLIGENCE INSPECTOR SQUAD NO. III, DEPARTMENT OF STATE GOODS & SERVICES TAX, MATTANCHERY AT ALUVA, PIN - 683 001.
2 THE INTELLIGENCE OFFICER SQUAD NO. III, DEPARTMENT OF STATE GOODS & SERVICES TAX, MATTANCHERY AT ALUVA, PIN - 683 001.
3 COMMISSIONER STATE GST DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM.
4 THE SECRETARY CENTRAL BOARD OF EXCISE AND CUSTOMS NEW DELHI - 110 001.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.6063 OF 2018 2 JUDGMENT This Writ Petition is filed challenging Ext.P4 notice under Section 129(3) of the Central/State Goods and Services Act ('the Act' for short), 2017 and Ext.P6 proceedings, by which the petitioner has been asked to remit Rs.2,70,000/- towards tax penalty. I find from the proceedings that there is no interim order.
2.
The learned Government Pleader (taxes) points out that the petitioner has remitted the aforesaid amount. It is also not clear as to whether any final orders are passed under Section 129 (3) of the Act.
3.
The learned counsel for the petitioner submits that the respondents be directed to pass adjudication order pursuant to Ext.P4 notice. He relies on a circular dated 10.11.2022 issued by the Office of the Commissioner of the State Goods Services and Tax Department wherein, it is held that even if the payment may be made under urgent circumstances, since it is voluntary in nature that even before raising a demand, it can only be paid under Form GST DRC- 03. However, the fact that the party had made a voluntary payment under the peculiar circumstances of the case and
WP(C) NO.6063 OF 2018 3 sought to release the goods and conveyance cannot be used against him to prohibit him from filing appeal against proceeding as such.
4.
The learned counsel for the petitioner also relies on a judgment of this Court in WP(C) No.17454/2022 dated 18.07.2022. I am in respectful agreement with the judgment referred above.
In the light of these facts, I deem it appropriate to dispose of this Writ Petition by directing the competent among the respondents to pass final orders of adjudication in terms of Section 129 of the Goods and Services Tax Act. The 1st respondent shall before finalising the proceeding issue a notice of hearing to the petitioner and the petitioner will be free to raise his objections. The 1st respondent shall after hearing the petitioner, take appropriate decision in this regard, at any rate, within a period of four months from the date of receipt of a copy of this judgment.
Sd/-EASWARAN.S
JUDGE lsn
WP(C) NO.6063 OF 2018 4 APPENDIX OF WP(C) 6063/2018 PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE PROVISIONAL CERTIFICATE OF REGISTRATION UNDER THE GST LAW DATED 05.12.2017.
EXHIBIT P2 COPY OF THE BRANCH REGISTRATION (ONLINE) UNDER THE GST LAWS DATED 23.10.2017.
EXHIBIT P2(A) COPY OF THE LOCAL BODY LICENSE ISSUED BY KANJOOR GRAMA PANCHAYATH DATED 01.06.2016.
EXHIBIT P3 COPY OF THE DEPARTMENT DELIVERY NOTE DATED 22.11.2017.
EXHIBIT P3(A) COPY OF THE ORIGINAL PURCHASE BILL OF THE USED EQUIPMENT DATED 15.03.2017.
EXHIBIT P4 COPY OF THE NOTICE DATED 22.11.2017 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P5 COPY OF THE RECEIPT ISSUED BY THE 1ST RESPONDENT FOR THE RECEIPT OF THE AMOUNT
RS.
2,70,000/-
DATED 22.11.2017.
EXHIBIT P6 COPY OF THE PROCEEDINGS/RELEASE ORDER DATED 22.11.2017 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P7 COPY OF THE WRITTEN REQUEST DATED 19.02.2018 FILED BEFORE THE 1ST RESPONDENT.
EXHIBIT P8 COPY OF THE REPRESENTATION DATED 19.02.2018 FILED BEFORE THE 3RD RESPONDENT.
RESPONDENTS EXHIBITS: NIL TRUE COPY P.A TO JUDGE LSN