Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 22ND DAY OF FEBRUARY 2024 / 3RD PHALGUNA, 1945 WP(C) NO. 39364 OF 2022 PETITIONER:
R.SIVADMAJAN ACHARI, AGED 54 YEARS PROPRIETOR, M/S. USHASPOT, KIZHAKKENADA, MARKET ROAD, KARUNAGAPPALLY, KOLLAM, KERALA., PIN - 690518 BY ADVS.
V.R.GOPU ADIL.M.H URMILA.M.G RESPONDENTS:
1 THE COMMISSIONER OF STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 2 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX OFFICE, KARUNAGAPPALLY, KOLLAM, KERALA, COMMERCIAL TAX OFFICE, KARUNAGAPPALLY, KOLLAM KERALA, PIN: 690 518.
3 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX OFFICE, KARUNAGAPPALLY, KOLLAM KERALA, PIN: 690 518.
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No 39364 of 2022 2 JUDGMENT Dated this the 22nd day of February, 2024 The present writ petition has been filed by the petitioner seeking the following reliefs:
(i) Declare the petitioner is eligible for transitional credit claimed in Column 7(C.) of TRAN – 1 return.
(ii) Call for records leading to Ext.P10 show cause notice issued under Section 73 of the Kerala GST Act and issue a writ or order in the nature of certiorari to quash the Ext.P10 show cause notice.
(iii) To issue such other reliefs deem fit to grant in the circumstances of the case.
2.
The petitioner has challenged the show cause notice in Ext.P4 issued under Section 73 of the CGST/KSGST Act, 2017 on the ground of the show cause notice being barred by the limitation as prescribed under sub section 10 of Section 73 of the CGST Act. According to the learned counsel for the petitioner, the last date for filing the return was 31.12.2019. The show cause notice ought to have been issued to the petitioner 3 months after the said date, ie., up to 31.3.2020.
3.
The Central Board of Indirect Taxes and Customs has issued Notification No.09/2023 on 31.03.2023, extending the limitation under sub section
WPC No 39364 of 2022 3 10 of Section 73 in respect of the financial year 2017-18 up to 31.12.2020. Therefore, the said contention of the learned counsel for the petitioner that the impugned show cause notice in Ext.P10 is time barred cannot be taken into account.
In view thereof, the writ petition is dismissed. The petitioner is directed to file reply to the show cause notice within three weeks from today. The assessing authority thereafter shall proceed with the matter to finalize assessment, in accordance with the law, expeditiously.
Sd/- DINESH KUMAR SINGH JUDGE AP
WPC No 39364 of 2022 4 APPENDIX OF WP(C) 39364/2022 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE TRAN-1 FORM SUBMITTED BY THE PETITIONER THROUGH ONLINE WITH ITS ACKNOWLEDGEMENT DATED 29.09.2017 Exhibit P2 THE TRUE COPY OF THE FORM GST ASMT-10 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT DATED 28.9.2019 Exhibit P3 THE TRUE COPY OF THE EXPLANATION SUBMITTED BY THE PETITIONER TO THE ASSESSING AUTHORITY DATED 21.10.2019 Exhibit P4 THE TRUE COPY OF THE STATEMENT WITH RESPECT TO GST NOTICE SUBMITTED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY DATED 17.2.2021 Exhibit P5 THE TRUE COPY OF THE FORM GST ASMT-10 NOTICE ISSUED BY THE 2ND RESPONDENT DATED 3.6.2022 Exhibit P6 THE TRUE COPY OF THE EXPLANATION FORM GST ASMT-11 SUBMITTED BY PETITIONER DATED 6.7.2022 Exhibit P7 THE TRUE COPY OF THE FORM GST ASMT -12 ISSUED BY THE 3RD RESPONDENT DATED 1.10.2022 Exhibit P8 THE TRUE COPY OF THE FORM GST DRC-01A AND ANNEXURE TO ABOVE FORM ISSUED TO PETITIONER BY THE 3RD RESPONDENT DATED 1.10.2022 Exhibit P9 THE TRUE COPY OF THE SUBMISSION AGAINST ASCERTAINMENT AND BEFORE ISSUE OF SHOW CAUSE NOTICE BEFORE THE 3RD RESPONDENT DATED 21.10.2022 Exhibit P10 THE TRUE COPY OF THE SHOW CAUSE NOTICE UNDER SECTION 73 AND ANNEXURE TO SHOW CAUSE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 7.11.2022 Exhibit P11 TRUE COPY OF THE ACKNOWLEDGEMENT OF ANNUAL RETURN FILING FOR THE FINANCIAL YEAR 2017-18 DATED 23.12.2019 Exhibit P12 THE TRUE COPY OF THE INSTRUCTION NO.02/2022- GST ISSUED BY THE PRINCIPAL COMMISSIONER (GST) OF CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DATED 22.3.2022 Exhibit P13 THE TRUE COPY OF THE ADJUDICATION ORDER NO.32ADHPR3085QIZY/2017-18 DATED 15.07.2023 PASSED BY THE 2ND RESPONDENT Exhibit P14 THE TRUE COPY OF THE LETTER ISSUED BY DEPUTY COMMISSIONER (ARREAR RECOVERY), KERALA GST DEPARTMENT, KOLLAM DATED 19.1.2024 Exhibit P14(a) TRUE ENGLISH TRANSLATION OF EXT.P14