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. 10203 OF 2024 PETITIONER:
KURIAKOSE PARAPPOTTU BINU, AGED 52 YEARS, PROPRIETOR, M/S. QUALITY SERVICES, VII 390 A, VELLAPPALLIL BUILDING, VADAVATHOOR PO, KOTTAYAM, PIN – 686 010.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA ACHYUTH MENON PARVATHY MENON PADMANATHAN K.V.
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, TAX PAYER SERVICES CIRCLE, KOTTAYAM TOWN, KOTTAYAM, PIN – 686 002.
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN – 110 001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN – 110 001.
4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.
5 GOODS & SERVICEX AS TAX NETWORK (P) LTD.
EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI, PIN – 110 037.
BY 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:
WP(C) NO. 10203 OF 2024 2 J U D G M E N T The petitioner has approached this court being aggrieved by Ext.P4 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 2017-18.
2.
The learned Government Pleader points out that a reading of Ext.P4 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 statutory remedies against Ext.P4 order.
3.
Having heard the learned counsel appearing for the petitioner and the learned Government Pleader and having regard to Ext.P4 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.P4 order. Since the petitioner is within time to file an appeal against Ext.P4 order, no further reliefs are required to be extended
WP(C) NO. 10203 OF 2024 3 to the petitioner.
The writ petition will therefore stand dismissed.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 10203 OF 2024 4 APPENDIX OF WP(C) 10203/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 03-01-2023 Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 01-02- 2023 Exhibit P3 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD.24-06- 2023 Exhibit P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTGD. 04-12-2023 Exhibit P5 COPYOF ORDER IN WPC NO.35979/22 OF THIS HON'BLE COURT DTD. 10-11-2022 Exhibit P6 COPY OF NOTIFICATION NO.49/2019-CT ISSUED BY GOVERNMENT OF INDIA, NEW DELHI DTD. 09-10-2019