Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 14TH DAY OF MARCH 2024 / 24TH PHALGUNA, 1945 WP(C) NO. 10287 OF 2024 PETITIONER/S:
KURIAKOSE PARAPPOTTU BINU, AGED 52 YEARS PROPRIETOR, M/S. QUALITY SERVICES, VII 390 A, VELLAPPALLIL BUILDING, VADAVATHOOR PO, KOTTAYAM, PIN - 686010 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA ACHYUTH MENON PARVATHY MENON PADMANATHAN K.V.
RESPONDENT/S:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, TAX PAYER SERVICES CIRCLE, KOTTAYAM TOWN, KOTTAYAM, PIN - 686001 2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN - 110001 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 5 GOODS & SERVICES TAX NETWORK (P) LTD., EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI, REPRESENTED BY ITS CHAIRMAN, PIN - 110037 SRI. S. MANU, DSGI SRI. SREELAL N. WARRIER, SC.
SMT.JASMIN M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.10287/2024 -2- J U D G M E N T The petitioner has approached this court being aggrieved by Ext.P2 order of the State Tax Officer, Tax Payer Services Circle, Kottayam town determining the liability of the petitioner to CGST/ SGST for the assessment year 2018-19.
2.
The learned Government Pleader points out that a reading of Ext.P2 order will show that the petitioner has not appeared before the officer despite receipt of notice and had not even filed a reply to the show cause notice. It is submitted that in such circumstances notwithstanding the claim of the petitioner that Input Tax Credit has been wrongly denied, it is for the petitioner to avail a statutory remedies against Ext.P2 order.
3.
Having heard the learned counsel appearing for the petitioner and the learned Government Pleader and having regard to Ext.P2 order, I am of the view that learned Government Pleader is right in contending that, in the facts and circumstances of the case, it is for the petitioner to avail statutory remedies against Ext.P2 order. Since the petitioner is within time to file an appeal against Ext.P2 order, no further reliefs are required to be extended to the petitioner.
Writ petition will stand dismissed.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.10287/2024 -3- APPENDIX OF WP(C) 10287/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF SUMMARY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 11-11-2023 Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 09-02-2024 Exhibit P3 COPY OF NOTIFICATION NO,. 49/2019-CENTRAL TAX ISSUED BY THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI DTD. 09-10-2019 Exhibit P4 COPY OF ORDER IN WPC NO. 35979/22 OF THIS HON'BLE COURT DTD. 10-11-2022