Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 26TH DAY OF MARCH 2024 / 6TH CHAITHRA, 1946 WP(C) NO. 12177 OF 2024 PETITIONER:
M/S. SIVA KRISHNA AGENCIES, AGED 57 YEARS 43/1459-A, N H BYEPASS, NEAR SPICES BOARD, ERNAKULAM,REPRESENTED BY ITS MANAGING PARTNER P.S.
DINESHKUMAR, S/O SOMASEKHARAN PILLAI, PIN - 682028 BY ADV SANTHOSH P.ABRAHAM RESPONDENTS:
1 THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, PALARIVATTOM, KERALA GST DEPARTMENT,STATE TAX COMPLEX, THEVARA, ERNAKULAM, PIN - 682015 2 THE ASSISTANT COMMISSIONER, TAX PAYER SERVICE DIVISION, ERNAKULAM NORTH,IN CHARGE OF TAX PAYER SERVICES CIRCLE, PALARIVATTOM,KERALA GST DEPARTMENT, ERNAKULAM, PIN - 682018 3 THE SUPERINTENDENT CENTRAL TAX &CENTRAL EXCISE, ERNAKULAM RANGE 5 4 TH FLOOR, GST BHAVAN, CBI ROAD, KATHRIKADAVU, KALOOR, KOCHI, PIN - 682017 4 THE COMMISSIONER OF STATE TAX KERALA STATE GOODS &A SERVICE TAX DEPARTMENT, TAX COMPLEX, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 SRI. P.R. SREEJITH- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.12177 of 2024 2 JUDGMENT Dated this the 26th day of March, 2024 The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner impugning Ext.P7 assessment order passed under the provisions of the CGST/SGST Act, by the 2nd respondent. The learned counsel for the petitioner submits that the petitioner reply and documents have not been considered while denying the TRAN – 1 credit of Rs.3,18,882/- by the 2nd respondent in the assessment order passed.
2. If some arguments or documents had not been considered by the 1st authority, this cannot be a ground to come before this Court under the Article 226/227 of the Constitution of India. This fact or omission by the assessing authority is neither jurisdictional error nor error on law. It may
WPC No.12177 of 2024 3 be, on facts can be corrected by the Appellate Authority under Section 107 of the CGST/SGST Act.
4. Under Sub Section 11 of Section 107 of the CGST/SGST Act, the Appellate Authority exercise almost the original jurisdiction and it can call for further reports, make enquiry and consider arguments, documents as may be rationally submitted by the assessee. When the Appellate Authority vested with such an ample power would correct any mistake committed by the assessing authority, this Court finds no grounds to entertain this writ petition. Therefore, the present writ petition is hereby dismissed, leaving it open to the petitioner to avail the remedy of appeal, if he is so advised against the impugned order.
Sd/- DINESH KUMAR SINGH JUDGE AP
WPC No.12177 of 2024 4 APPENDIX OF WP(C) 12177/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE E-MAIL MESSAGE DATED 30- 06-2023 ISSUED BY THE 3 RD RESPONDENT Exhibit P2 TRUE COPY OF THE E- MAIL DATED 12-07-2023 AND 31-07-2023 SEND BY THE PETITIONER TO THE 3 RD RESPONDENT Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE U/S 73 OF CGST/KSGST/ ACT IN FORM GST DRC011 DATED 20-09-2023 ISSUED BY THE 1 ST RESPONDENT Exhibit P4 TRUE COPY OF THE REPLY IN FORM GST DRC-06 DATED 3-10-2023 ALONG WITH THE ATTACHED REPLY AND PURCHASE BILL STATEMENT SUBMITTED BY THE PETITIONER Exhibit P5 TRUE COPY OF THE REMINDER DATED 25-10- 2023 ISSUED BY 2 ND RESPONDENT Exhibit P6 TRUE COPY OF THE REPLY TO THE SHOW CAUSE NOTICE IN FORM DRC-06 DATED 2-11-2023 WITH THE ATTACHMENT UPLOADED Exhibit P7 TRUE COPY OF THE ORDER NO.ZD3212230288827D DATED 25-12-2023 ISSUED BY THE 2 ND RESPONDENT