Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 WP(C) NO. 7565 OF 2024 PETITIONER/S:
KERALA TRADE WINGS,REP. BY ITS MANAGING PARTNER, MR.RAVI NAIR, AGED 60 YEARS 1ST FLOOR, 18/1010 B, ZAMORINS COLLEGE, NORTH ROAD, CHALAPPURAM, KOZHIKODE, KERALA - 673 004REP. BY ITS MANAGING PARTNER, MR.RAVI NAIR, AGED 60 YEARS, S/O. N.R NAIR, RESIDING AT SREEPADAM, GOVINDAPURAM, CALICUT, PIN - 673016
BY ADVS.
NIRMAL.S VEENA HARI K. REMIYA RAMACHANDRAN KEERTHY JOHNSON POOJA JOSE ABDUL SAHAD M.H.
BRIJESH N.B.
RESPONDENT/S:
1 UNION OF INDIA, REP. BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 2 STATE OF KERALA, REP. BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001 3 THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, CENTRAL GST & CENTRAL EXCISE, CR BUILDINGS, MANANCHIRA, KOZHIKODE, PIN - 673001
W.P.(C) No.7565/2024
-2-
4 THE COMMISSIONER OF STATE TAXES STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 5 THE DEPUTY COMMISSIONER, TAX PAYER SERVICES DIVISION- KOZHIKODE SOUTH, GST COMPLEX, JAWAHAR NAGAR, KOZHIKODE, PIN - 673003 6 THE STATE TAX OFFICER (TPSC- CHALAPPURAM), GST COMPLEX, JAWAHAR NAGAR, KOZHIKODE, PIN - 673006 OTHER PRESENT:
JASMINE M.M.-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.7565/2024
-3-
J U D G M E N T The present writ petition has been filed seeking the following reliefs:
“a) Issue a writ of certiorari calling for records leading to Ext.P10 Order dated 30-12-2023 and quash the original of the same.
b) To declare that the petitioner firm is not liable to pay any tax U/S.73 of the CGST Act for the Financial Year July 2017- March 2018.
c) Issue a writ of mandamus directing the 5th respondent to consider and pass appropriate orders on Ext.P11 representation dated 15-02-2024.
d) Dispense with translation of vernacular documents.
e) Issue such other writ, order or direction this Hon'ble Court deems fit to grant in the facts and circumstances of the case.”
2.
Learned Counsel for the petitioner submits that the impugned assessment order in Ext.P10 has some clerical and arithmetic mistakes for which the petitioner has filed a rectification application in Ext.P11. However, till date, no decision has been taken on the Ext.P11 application. Learned
W.P.(C) No.7565/2024
-4-
Counsel for the petitioner submits that this Court may direct the 5th respondent to consider the Ext.P11 application and pass necessary orders expeditiously.
3.
Ms Jasmin M M learned Government Pleader does not have much objection to the said prayer of the petitioner.
In view thereof, the present writ petition is disposed of with a direction to the 5th respondent to consider and pass orders on Ext.P11 application in accordance with the law expeditiously, preferably within a period of four weeks.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
W.P.(C) No.7565/2024
-5-
APPENDIX OF WP(C) 7565/2024
PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PARTNERSHIP DEED DATED 07-07- 2014 Exhibit P2 TRUE COPY OF THE INTIMATION IN FORM GST DRC-01A DATED 17-08/2022 ALONG WITH THE GROUNDS AND QUANTIFICATION Exhibit P3 TRUE COPY OF THE SUMMARY OF SHOW CAUSE NOTICE DATED 22-12-2022 IN FORM GST DRC-01 Exhibit P4 TRUE COPY OF THE REPLY DATED 23-09-2023 ALONG WITH FORM GST DRC-06 Exhibit P5 TRUE COPY OF THE NOTICE FOR PERSONAL HEARING DATED 23-11-2023 Exhibit P6 TRUE COPY OF THE ORDER U/SEC.73(9) OF THE KSGST ACT 2017 ALONG WITH THE SUMMARY OF THE ORDER IN FORM GST DRC-07 DATED 16-12-2023 Exhibit P7 TRUE COPY OF THE SUMMARY OF WITHDRAWAL ORDER IN FORM GST DRC-08 DATED 26-12-2023 Exhibit P8 TRUE COPY OF THE NOTICE DATED 26-12-2023 FOR PERSONAL HEARING Exhibit P9 TRUE COPY OF THE REPLY DATED 28-12-2023 TO EXT.P8 NOTICE Exhibit P10 TRUE COPY OF THE SUMMARY OF THE ORDER U/SEC.73(9) ALONG WITH FROM GST-DRC-07 DATED 30- 12-2023 Exhibit P11 TRUE COPY OF THE REQUEST FOR CORRECTION DATED 15-02-2024 ALONG WITH TRACK CONSIGNMENT