Judgment
WP(C) NO. 9279 OF 2024 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 27TH DAY OF MARCH 2024 / 7TH CHAITHRA, 1946 WP(C) NO. 9279 OF 2024 PETITIONER/S:
JOSCO JEWELLERS PVT. LTD., ROOM NO.13, RAJIV GANDHI MUNICIPAL COMPLEX,M.C. ROAD, KOTTAYAM, REPRESENTED BY ITS AUTHORIZED SIGNATORY, SRI.SABU THOMAS, PIN - 686001
BY ADVS.
A.KUMAR (SR.)
P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD
RESPONDENT/S:
THE JOINT COMMISSIONER (TAXPAYER SERVICES), STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST FLOOR, CIVIL STATION, KOTTAYAM, PIN - 686002 OTHER PRESENT:
SRI. JASMIN M.M.-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2024, 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 assessment order dated 28.12.2023 passed by the respondent under the provisions of Section 73(1) of the CGST/SGST Act, 2017 read with Section 20 of the IGST Act, 2017.
2.The impugned order has been challenged only on the question that on verification of the Profit and Loss Accounts, it was noticed that Note No.18 forming part of Profit and Loss Account for the year 2017-18, the petitioner had accumulated the sale return of Rs.33,04,10,736/-. Out of this amount, sale return of Rs.9,30,06,195/- pertained to VAT period and therefore, the petitioner would have the responsibility to prove sale returns in GST regime to the tune of Rs.23,74,04,541/-. It was also said that the writ petitioner had not uploaded any credit notes and thereupon, the petitioner was asked to show cause why the tax of Rs.71,22,136/- with interest should not be levied and recovered from the petitioner.
3.The petitioner filed a reply to the said show cause notice. The petitioner was also afforded an opportunity of hearing. The petitioner submitted the sample credit notes and fresh invoices. However, the petitioner was not asked to submit all the credit notes and invoices etc. and without giving further opportunity to produce all the documents and evidence, the assessment order has been passed, which is impugned in this writ petition.
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4.The submission of the learned Senior Counsel Sri.A.Kumar is that had the assessing authority asked the petitioner to produce all the documents and evidence, he would have done and he would have satisfied that the petitioner was not liable to pay the tax. Without giving further opportunity to produce all the relevant documents and materials, the assessment order has been passed and that has led to violation of the principle of natural justice.
5. Smt.M.M.Jasmine, the learned Government Pleader submits that the petitioner was given sufficient opportunity to give the evidence and petitioner was also afforded an opportunity of hearing and if the petitioner did not produce all the relevant document, it is his fault and cannot blame the assessing authority.
6. I have considered the submission. If the petitioner had produced the sample credit notes and not all the credit notes, he should have been given opportunity to produce all the credit notes and substantiate his claim by producing the original invoices. The assessing authority had not done so and I propose to pass the order.
7.I am therefore of the view that the matter can be remanded back to the assessing authority to pass fresh orders. The petitioner is directed to appear before the assessing authority with all the relevant evidence and materials in support of his claim on 02.04.2024. The assessing authority will examine the
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evidence and after hearing the petitioner, shall pass a fresh order expeditiously in accordance with the law. If the petitioner is aggrieved by the said order so passed on remand, he may take recourse to the appropriate legal remedy applicable to him under the statute itself. The Writ Petition stands disposed of.
Sd/-DINESH KUMAR SINGH JUDGE rp
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APPENDIX OF WP(C) 9279/2024
PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27.9.2023.
Exhibit P2 TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 25.10.2023.
Exhibit P3 TRUE COPY OF THE PROFIT & LOSS ACCOUNT AND BALANCE SHEET DATED 03/09/2018 Exhibit P4 TRUE COPY OF THE ANNUAL RETURN FOR THE ASSESSMENT YEAR 2017-18, DATED 24/01/2020 Exhibit P5 TRUE COPY OF THE SCREENSHOT FROM THE GST PORTAL.
Exhibit P6 TRUE COPY OF THE SAMPLE RETURN IN FORM GSTR-1 FOR THE MONTH OF JULY (ASSESSMENT YEAR 2017- 18).
Exhibit P7 TRUE COPY OF THE RETURN FOR THE MONTH OF JULY (YEAR 2017-18) DATED: 28/08/2017 Exhibit P8 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2023 Exhibit P9 TRUE COPY OF THE DEMAND NOTICE DATED 30.12.2023 Exhibit P10 TRUE COPY OF SPECIMEN SET OF DOCUMENTS (TAX INVOICE & CREDIT NOTE) Exhibit P11 TRUE COPY OF THE INTERIM ORDER IN W.P© NO.
2354/2024 DATED 19/01/2024 OF THIS HON'BLE COURT.