Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 25TH DAY OF MARCH 2024 / 5TH CHAITHRA, 1946 WP(C) NO. 10301 OF 2024 PETITIONER/S:
SABITHA RIYAS, AGED 45 YEARS WIFE OF RIYAS, PROPRIETOR; M/S KERALA TRADING SYNDICATE, CALTEX HOUSE, KANJIRAPALLY. P.O. , KOTTAYAM, PIN - 686507
BY ADVS.K.P.PRADEEP; T.T.BIJU T.THASMI; M.J.ANOOPA
RESPONDENT/S:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001 2 COMMISSIONER OF SGST, KERALA, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 3 STATE TAX OFFICER, DEPARTMENT OF KERALA STATE GOODS & SERVICES TAX, PONKUNNAM, PONKUNNAM P.O., KOTTAYAM, PIN - 686506 4 SUPERINTENDENT OF CENTRAL GST & CENTRAL EXCISE, MUNDAKKAYAM RANGE, CENTRAL GST, MUNDAKKAYAM, KOTTAYAM, PIN - 686513 5 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH
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BLOCK, NEW DELHI REPRESENTED BY ITS CHAIRMAN, PIN - 110001
OTHER PRESENT:
SMT. JASMIN M.M.-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T Heard Dr Pradeep K P learned Counsel for the petitioner, Sri Sreelal Warrier, learned Standing Counsel appearing for R4 and R5 and Ms Jasmin M M learned Government Pleader appearing for R1, R2 and R3.
2.
The present writ petition has been filed impugning Order No.01/2023/TRAN1/GST-MKM dated 20.02.2023 whereby the petitioner’s claim for TRAN1 credit for Rs.6,19,212/- has been rejected. The petitioner’s claim for TRAN1 was verified by the State GST Department. It was said in the report dated 28.01.2023 that the petitioner’s claim was defective and was not liable to be granted under the third proviso of Section 11(3) of the KVAT Act 2003.
3.
Once the claim of the petitioner got verified by the State authorities, the petitioner cannot challenge the impugned order on the ground that the petitioner’s claim has
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not been adjudicated by the State authorities which is still pending. The Central GST authorities cannot wait for some dispute of the assessee with the State authorities in respect of the previous dues/taxes. Once the State authorities say that the petitioner is not eligible for the input tax credit claimed by him, the Central authority has to go by the said report.
4.
In view thereof, I find no substance in this writ petition, which is hereby dismissed.
4.1 The writ petition is also liable to be dismissed on another ground of availability of an alternate remedy under Section 107 of the CGST/SGST Act. The petitioner, instead of approaching the appellate authority has approached this Court, and this Court finds no grounds to entertain the said petition on the ground of availability of the statutory remedy of appeal under Section 107 of the C/SGST Act.
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This writ petition is dismissed on merit as well as on the ground of availability of alternate statutory remedy.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
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APPENDIX OF WP(C) 10301/2024
PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE CIRCULAR NO 182/14/2022-GST DATED 10-11-2022 ISSUED BY THE 5TH RESPONDENT Exhibit P2 TRUE COPY OF THE NOTICE DATED 21-12-2022 ISSUED BY THE 3RD RESPONDENT Exhibit P3 TRUE COPY OF THE LETTER DATED 18-11-2022 SUBMITTED TO THE 4TH RESPONDENT Exhibit P4 TRUE COPY OF THE NOTICE NO OC O8/2023 DATED 02/02/2023 ISSUED BY THE 4TH RESPONDENT Exhibit P5 TRUE COPY OF THE REPLY DATED 07-02-2023 SUBMITTED TO THE 4TH RESPONDENT Exhibit P6 TRUE COPY OF THE REPORT SUBMITTED BY THE 3RD RESPONDENT Exhibit P7 TRUE COPY OF THE ORDER NO 01/2023/TRAN1/GST MKM DATED 20-02-2023 ISSUED BY THE 4TH RESPONDENT