Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 1ST DAY OF APRIL 2024 / 12TH CHAITHRA, 1946 WP(C) NO. 9785 OF 2024 PETITIONER:
M/S. MENMA FOOD INDUSTRIES 2/184B, MENMA, MANIKKINAR PO, PALLARIMANGALAM, ERNAKULAM , REPRESENTED BY ITS PARTNER, SHAJESH.K.M., PIN - 686693 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA ACHYUTH MENON PARVATHY MENON PADMANATHAN K.V.
RESPONDENTS:
1 THE SUPERINTENDENT CENTRAL TAX & CENTRAL EXCISE, KOTHAMANGALAM RANGE, KPC TOWERS, T.B JUNCTION, MUVATTUPUZHA, PIN - 686661 2 THE COMMISSIONER CENTRAL TAX & CENTRAL EXCISE, CR BUILDING, IS PRESS ROAD, KACHERIPADY KOCHI, PIN - 682018 BY ADVS.
PREETHA S.NAIR SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS (SC-2094) SMT. PREETHA S. NAIR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9785 of 2024 2 JUDGMENT Dated this the 1st day of April, 2024 The present writ petition has been filed by the petitioner seeking the following reliefs:
(I) To quash Ext.P5 order issued by the 1st respondent, by the issue of a writ of mandamus or such other writ or order or direction.
(ii) To grant the petitioner such other incidental reliefs including the costs of these proceedings.
2. The impugned order in original No.03/2023-24 GST dated 13.12.2023 in Ext.P5 suggests that on verification of invoices submitted by the petitioner, a dealer under the CGST/SGST Act, had availed Input Tax Credit of Rs.2,11,218/- on the strength of the invoices issued by Indus Motors Company Private Limited. On verification of the invoices submitted by the petitioner, it was ascertained that the invoice on which the Input Tax Credit was claimed by the petitioner was in respect of the vehicle, Maruti Suzuki Vitara Breeza ZDI and not regarding the vehicle for which the Input Tax Credit was claimed. It was also noticed that three invoices submitted by the petitioner claimed the Input Tax Credit as
WPC No.9785 of 2024 3 mentioned in paragraph 4.1 of the impugned order in original would suggest that, all the invoices related to property loan of Rs. 5 Crores availed by the petitioner in the year 2015.
3. The petitioner was issued with show cause notice to substantiate his claim for availing the Input Tax Credit as mentioned in the impugned order. However, despite sufficient opportunities having been granted to the petitioner, the petitioner could not avail the opportunities. In view thereof, the impugned order has come to be passed. This Court finds no error of law or jurisdiction which would have crept in, in the impugned order.
This Court cannot interfere with the impugned order, where there is neither any jurisdictional error nor there is violation of the principles of natural justice or order does not appeared to be illegal on face of record. In view thereof, the present writ petition is hereby dismissed.
Sd/-
DINESH KUMAR SINGH JUDGE AP
WPC No.9785 of 2024 4 APPENDIX OF WP(C) 9785/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD.12-08-2022 Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 01-11-2022 Exhibit P3 SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 14-02-2023 Exhibit P4 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 14-04-2023 Exhibit P5 COPY OF ORDER NO. 03/2023-24 GST ISSUED BY THE 1ST RESPONDENT DTD. 13-12-2023