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. 9580 OF 2024 PETITIONER:
FASHION PLANET, AGED 37 YEARS, 643 1, 2, CHANDRAVIRUTHIL BUILDING, RAMANCHIRA, THIRUVALLA, PATHANATHITTA DISTRICT, REPRESENTED BY ITS PARTNER, SRI. MATHEW THOMAS, PIN – 689101.
BY ADV.
SRI. TOMSON T. EMMANUEL RESPONDENTS:
1 SUPERINTENDENT, CENTRAL GST & CENTRAL EXCISE, THIRUVALLA RANGE, M C ROAD, THIRUVALLA, PATHANAMTHITTA DISTRICT, PIN – 689101.
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI - 110 023, REPRESENTED BY ITS UNDER SECRETARY, PIN – 110023.
BY ADV.
SRI. SREELAL N. WARRIER – SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9580 OF 2024 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No. 9580 of 2024 ------------------------- Dated this the 26th day of March, 2024 JUDGMENT 1.
Challenge in the present writ petition is to the order dated 20.02.2024 in Exhibit P-4 whereby the petitioner’s claim for input tax credit under GSTR – 3B returns in respect of certain months for the period 2018-19 for an amount of Rs. 2,43,273/- has been confirmed and the petitioner has been levied with statutory interest and penalty. The petitioner, during the pendency of the proceedings before the 1st respondent has already deposited the tax. The dispute is now regarding interest and penalty.
2.
The petitioner has equally efficacious remedy of statutory appeal under Section 107 of the CGST/SGST Act, 2017 against the impugned order.
3.
In view thereof, the present writ petition is disposed of with liberty to the petitioner to file appeal against the impugned order under Section 107 of the CGST/SGST Act, 2017, if he is so advised.
But, this Court does not find any ground to entertain this writ petition in view of the availability of the statutory remedy of appeal under Section 107 of the CGST/SGST Act, 2017 wherein the
WP(C) NO. 9580 OF 2024 3 appellate authority has ample power to correct any mistake or error of facts or law committed by the original authority. The appellate authority is also empowered to call for further recourse, pleadings or documents which it deem necessary for the decision of the appeal. In view of the provision of Section 107 of the Act, this writ petition is disposed of with liberty to the petitioner to approach the appellate authority against the impugned order.
Sd/- DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 9580 OF 2024 4 APPENDIX OF WP(C) 9580/2024 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF GSTR-3B DATED 14.11.2019 & GSTR-1 DATED 03.01.2020 MONTHLY ONLINE RETURN SUBMITTED FOR MARCH 2019, DURING THE YEAR 2018-19 EXHIBIT P2 TRUE COPY OF ONLINE SHOW CAUSE NOTICE NO.13/2023-24/GST/SUPDT DATED 30.10.2023 ISSUED BY 1ST RESPONDENT IN PROPOSING TO DENY ITC ON IGST, CGST AND SGST FOR 2018-19 FOR DELAY IN FILING RETURNS EXHIBIT P3 TRUE COPY OF DRC-03 DATED 23.01.2024 REMITTED UNDER PROTEST FOR PAYMENT OF IGST, CGST AND SGST FOR 2018-19 EXHIBIT P4 TRUE COPY OF ONLINE ORDER NO.16/2023-24/GST (SUPDT) DATED 20.02.2024 ISSUED FOR 2018-19 BY 1ST RESPONDENT IN ONLY CREDITING EXT P3 CHALLAN REMITTED UNDER PROTEST, DEMANDED ALONG WITH INTEREST AND PENALTY EXHIBIT P5 TRUE COPY OF THE COPY OF THE PRESS RELEASE DATED 04.05.2018 ISSUED BY THE CBIC EXHIBIT P6 TRUE COPY OF THE PRESS RELEASE DATED 18.10.2018 ISSUED BY THE CBIC EXHIBIT P7 TRUE
COPY
OF
THE
CIRCULAR
BEARING NO.123/42/2019-GST DATED 11.11.2019 ISSUED BY THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA EXHIBIT P8 TRUE COPY OF JUDGMENT OF THE HON'BLE MADRAS HIGH COURT IN W.P(MD). 2127/2021 (M/S. D.Y. BEATHEL ENTERPRISES VERSUS THE STATE TAX OFFICER (DATA CELL), (INVESTIGATION WING) COMMERCIAL TAX BUILDINGS, TIRUNELVELI) EXHIBIT P9 TRUE COPY OF JUDGMENT OF THE HON'BLE MADRAS HIGH COURT IN W.P. 26630 AND 26631 OF 2019 IN M/S.REFEX INDUSTRIES LTD; & ANOTHER VS.
ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE & OTHERS EXHIBIT P10 TRUE COPY OF INTERIM ORDER DATED 04.07.2022 IN WP(C) NO. 21545 OF 2022, PASSED BY THIS HON'BLE COURT IN SIMILAR SET OF FACT