Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 3RD DAY OF APRIL 2024 / 14TH CHAITHRA, 1946 WP(C) NO. 12906 OF 2024 PETITIONER:
ZIA UL HAQ, AGED 47 YEARS, PROPRIETOR OUTSHINE TENTS & AWNINGS, MLA ROAD, CHANDIROOR, CHERTHALA, ALAPPUZHA, PIN – 688537.
BY ADVS.
SRI. V. DEVANANDA NARASIMHAM SMT. SHEEJA D. K.
RESPONDENTS:
1 STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, MINI CIVIL STATION, CHERTHALA, ALAPPUZHA, PIN – 688524.
2 STATE TAX OFFICER (ARREAR RECOVERY), OFFICE OF THE JOINT COMMISSIONER, KSGST DEPARTMENT, BSNL BHAVAN, 2ND FLOOR, HEAD POST OFFICE ROAD, ALAPPUZHA, PIN – 688001.
3 UNDER SECRETARY, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, PIN – 110023.
4 COMMISSIONER OF STATE TAXES, KSGST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN – 695002.
BY ADV.
SMT. RESHMITA RAMACHANDRAN – GP 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. 12906 OF 2024 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No. 12906 of 2024 ------------------------- Dated this the 3rd day of April, 2024 JUDGMENT 1.
The present writ petition has been filed seeking the following reliefs;
(i) To call for the entire records leading to issuance of Exhibit P-1 proceedings by 1st respondent and quash Exbt-P1 and Exbt-P2 orders issued by the 1st respondent, by issuing a writ in nature of certiorari or any other appropriate writ, order or direction.
(ii) To declare that Section 16(4) of the CGST Act 2017 and SGST Act 2017, as ultravires to Sec. 16(1) & (2) of the CGST/SGST
Acts,
as
well
as unconstitutional/arbitrary violative to Article 14, 19(1)(g), 265 and 300A of the Constitution of India;
(iii) To grant the petitioner such other incidental reliefs including cost of these proceedings; AND (iv) To pass such other orders as this Hon’ble Court deems justified in the facts and circumstances of the case.
WP(C) NO. 12906 OF 2024 3 2.
The learned Counsel for the petitioner submits that he would confine his argument for disposal of Exhibit P-5 rectification application in a time bound manner.
3.
Considering the above submission of the learned Counsel for the petitioner, this writ petition is disposed of with direction to the 1st respondent to consider and pass appropriate orders on Exhibit P-5 rectification application within a period of two weeks in accordance with the law. Till a decision is taken on Exhibit P-5, no coercive measures to be taken against the petitioner.
Sd/- DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 12906 OF 2024 4 APPENDIX OF WP(C) 12906/2024 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 03-11- 2021 FOR THE YEAR 2017-2018 PASSED U/S 73 OF THE GST ACTS EXHIBIT P2 TRUE COPY OF THE SUMMARY OF THE ORDER IN FORM GST DRC-07 DATED 03-11-2021 FOR THE YEAR 2017- 2018 ISSUED BY 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF FORM GSTR-9 ANNUAL RETURN DATED 31-08-2023 FOR THE YEAR 2017-2018 E-FILED U/S 44 READ WITH RULE 80 OF GST RULES, 2017 THROUGH GSTN BY THE PETITIONER EXHIBIT P4 TRUE COPY OF THE ARREAR RECOVERY NOTICE DATED 02-06-2023 ISSUED BY 2ND RESPONDENT TO THE PETITIONER FOR THE YEAR 2017-2018 EXHIBIT P5 TRUE COPY OF THE RECTIFICATION APPLICATION DATED 05-03-2024 FILED U/S 161 OF THE GST ACTS BEFORE THE 1ST RESPONDENT BY THE PETITIONER EXHIBIT P6 TRUE COPY OF THE JUDGMENT OF THE MADRAS HIGH COURT IN WPC 3804, 3808 AND 3813 DATED 20-02- 2024 FOR THE YEARS 2017-2018, 2018-2019 & 2019-2020 PASSED IN SRI SHANMUGA HARDWARES ELECTRICALS VS STATE TAX OFFICER EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 10173 OF 2024 DATED 14-03-2024 EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 10198 OF 2024 DATED 15-03-2024 EXHIBIT P9 TRUE COPY OF THE INTERIM ORDER IN SLP (CIVIL) DIARY NO. 4474/2024 DATED 09-02-2024 PASSED BY THE HON'BLE SUPREME COURT