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. 13403 OF 2024 PETITIONER:
M/S. GIRINDRA GLOBAL HOSPITALITY SHORNUR ROAD, THIRUVAMBADI, THRISSUR, REPRESENTED BY ITS ASST. GENERAL MANAGER (FINANCE), FRANCO THOMAS, PIN - 680022 BY ADVS.
R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V.
RESPONDENTS:
1 THE SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE, THRISSUR RANGE, CENTRAL EXCISE BUILDING, THRISSUR, PIN - 680001 2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 BY ADV A.K.PREETHA SMT. A.K. PREETHA- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.13403 of 2024 2 JUDGMENT Dated this the 3rd day of April, 2024 Smt.A.K Preetha, learned Standing Counsel takes notice on behalf of the respondents 1 and 2.
2. Heard Sri. Achyuth Menon, learned counsel for the petitioner.
3. The challenge in the present Wwrit Petition is that the order dated 11.03.2024 passed by the 1st respondent, whereby the petitioner’s claim for IGST, CGST and SGST for an amount of Rs.2,38,246/- has been found to be invalid and not admissible under the provisions of CGST, SGST and IGST Act. The learned counsel for the petitioner submits that this Court may grant some interim protection till the petitioner files the appeal against the impugned order under Section 107 of the CGST/SGST Act. It is further submitted that he would like to withdraw the writ petition and approach the Appellate Authority.
Considering the said submission of the learned counsel for the petitioner, the present Writ Petition is
WPC No.13403 of 2024 3 dismissed as withdrawn, with liberty to the petitioner to file the appeal within the statutory time period before the 1st Appellate Authority. Till the petitioner institutes the appeal, no recovery action shall be effected in pursuance to the impugned order.
Sd/-
DINESH KUMAR SINGH JUDGE AP
WPC No.13403 of 2024 4 APPENDIX OF WP(C) 13403/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 11-03-2024 Exhibit P2 COPY OF ORDER IN WP (C) NO. 29705/2023 OF THIS HON'BLE COURT DTD. 26-09-2023