Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH WEDNESDAY, THE 6TH DAY OF MARCH 2024 / 16TH PHALGUNA, 1945 WA NO. 282 OF 2024 AGAINST THE JUDGMENT DATED 16.01.2024 IN WP(C) NO.44150 OF 2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONR:
M/S. KARUMPELIL MEDICALS, KURUMPELLIL AVENUE, PATTATHANAM, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, MUHAMMED ASLAM., PIN - 691021 BY ADVS.HARISANKAR V. MENON K.KRISHNA,MEERA V.MENON PARVATHY MENON, R.SREEJITH RESPONDENTS/RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, KERALA GOODS & SERVICE TAX DEPARTMENT TAX PAYER SERVICES, KOLLAM EAST, KOLLAM, PIN - 691021 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- 110001, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
WA No.282/2024 -:2:- 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT:
SR GP V K SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 06.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA No.282/2024 -:3:- J U D G M E N T Dr. Kauser Edappagath, J.
The appellant is a registered dealer under the CGST/SGST Act. He is engaged in the pharmaceuticals and related commodities business. The 1st respondent completed the assessment for the period 2017-18 as per Ext.P1 order disallowing input tax credit based on Section 16(2)(c) of the CGST/SGST Act. The appellant challenged Ext.P1 order before the learned Single Judge. The learned Single Judge dismissed the writ petition, relegating the appellant to the statutory appellate remedy. It is challenging the said judgment; the appellant is before us.
2.
We have heard Sri.Harisankar V.Menon, the learned counsel for the appellant and Sri.V.K.Shamsudheen, the learned Senior Government Pleader.
3.
The appellant challenges Ext.P1 order on merits. The disputed questions of fact cannot be adjudicated in the writ
WA No.282/2024 -:4:- petition. The records would show that the appellant was given show cause notice and an opportunity for hearing before passing the impugned order. Hence, the remedy open to the appellant is to avail the statutory remedy of appeal as rightly held by the learned Single Judge. The learned counsel for the appellant submitted that the learned Single Judge has entered a finding on merits that the appellant is not entitled to the input tax credit. It is made clear that the appellate authority shall dispose of the appeal untrammelled by any of the observations on merits made in the impugned judgment. The time granted in the impugned judgment to prefer appeal is extended for a period of fifteen days from today.
Writ appeal is disposed of as above.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/-
DR. KAUSER EDAPPAGATH JUDGE Rp