Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 21ST DAY OF FEBRUARY 2024 / 2ND PHALGUNA, 1945 WP(C) NO. 245 OF 2024 PETITIONER:
M/S VARSHA AND VARNA EXPORTERS, KOTHAPARAMBU P O, KODUNGALLUR, REPRESNTED BY ITS PROPRIETRIX AYNIPULLY RAVUNNIKKUTTY SATHY,AGED 55 YEARS, W/O VALSAN K.N, KOVILPARAMBIL HOUSE,KOTHAPARAMBU P O, ALA VILLAGE, KODUNGALLUR THALUK, THRISSUR KERALA, PIN - 680668 BY ADV NINOJ P.L.
RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX, TAXPAYER SERVICE DIVISION, SGST DEPARTMENT IRINJALAKUDA PO, THRISSUR, KERALA, PIN - 680125 2 ASSISTANT STATE TAX OFFCER, TAXPAYER SERVICE CIRCLE, SGST DEPARTMENT, KODUNGALLUR P O,THRISSUR, KERALA, PIN - 680664 3 JOINT COMMISSIONER [APPEALS], OFFICE OF THE JOINT COMMISSIONER [APPEALS] , THRISSUR SGST COMPLEX, POOTHOLE P O, THRISSUR, KERALA, PIN - 680004 JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.245 of 2024 2 JUDGMENT Dated this the 21st day of February, 2024 The present writ petition has been filed by the petitioner seeking the following reliefs:
1.
Issue a writ of certiorari, quashing Exts.P22 & P24 issued by respondent 1 that the same are illegal.
2.
Issue a writ of mandamus or other appropriate writ or order or direction commanding the respondent-1 to reconsider Exhibits P23 and to update the status of Exhibits P11 to P20 as rejected on the GSTN portal for facilitating the petitioner to file the appeals.
3.
Issue a writ of mandamus or other appropriate writ or order or direction commanding the respondent-2 to refrain from the coercive steps on Exhibits P25 to P30, till the final disposal of this writ petition.
4.
Issue such other appropriate writ, order or direction which this Hon’ble Court may deem fit in the circumstances of the case.
2.
As per the statement filed on behalf of the respondents, all orders were uploaded on 05.01.2024 and the copies of those orders have been annexed with the statement.
WPC No.245 of 2024 3 In view of the aforesaid stand of the respondents, nothing survives in this writ petition. Therefore, the writ petition is hereby dismissed.
Sd/- DINESH KUMAR SINGH JUDGE AP
WPC No.245 of 2024 4 APPENDIX OF WP(C) 245/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE RECTIFIED ORDER ISSUED BY RESPONSENT 1 IN FORM GST RFD-06 FOR APRIL 2018 DATED 03-11-2023 IN PHYSICAL MODE TO THE PETITIONER ON 07-11-2023 Exhibit P2 TRUE COPY OF THE ORDER ISSUED BY RESPONDENT 1 IN FORM GST RFD-06 FOR MAY 2018 DATED 03- 11-2023 IN PHYSICAL MODE TO THE PETITIONER ON 07-11-2023 Exhibit P3 TRUE COPY OF THE RECTIFIED ORDER ISSUED BY RESPONDENT 1 IN FORM GST RFD-06 FOR JUNE 2018 DATED 03-11-2023 IN PHYSICAL MODE TO THE PETITIONER ON 07-11-2023 Exhibit P4 TRUE COPY OF THE RECTIFIED ORDER ISSUED BY RESPONDENT 1 IN FORM FOR AUGUST 2018 GST RFD-06 DATED 03-11-2023 IN PHYSICAL MODE TO THE PETITIONER ON 07-11-2023 Exhibit P5 TRUE COPY OF THE RECTIFIED ORDER ISSUED BY RESPONDENT 1 IN FORM GST RFD-06 FOR OCTOBER 2018 DATED 03-11-2023 IN PHYSICAL MODE TO THE PETITIONER ON 07-11-2023 Exhibit P6 TRUE COPY OF THE RECTIFIED ORDER ISSUED BY RESPONDENT 1 IN FORM GST RFD-06 FOR NOVEMBER 2018 DATED 03-11-2023 IN PHYSICAL MODE TO THE PETITIONER ON 07-11-2023 Exhibit P7 TRUE COPY OF THE RECTIFIED ORDER ISSUED BY RESPONDENT 1 IN FORM GST RFD-06 FOR DECEMBER 2018 DATED 03-11-2023 IN PHYSICAL MODE TO THE PETITIONER ON 07-11-2023 Exhibit P8 TRUE COPY OF THE RECTIFIED ORDER ISSUED BY RESPONDENT 1 IN FORM GST RFD-06 FOR JANUARY 2019 DATED 03-11-2023 IN PHYSICAL MODE TO THE PETITIONER ON 07-11-2023 Exhibit P9 TRUE COPY OF THE RECTIFIED ORDER ISSUED BY RESPONDENT 1 IN FORM GST RFD-06 FOR FEBRUARY 2019 DATED 03-11-2023 IN PHYSICAL MODE TO THE PETITIONER ON 07-11-2023 Exhibit P10 TRUE COPY OF THE RECTIFIED ORDER ISSUED BY RESPONDENT 1 IN FORM GST RFD-06 FOR MARCH 2019 DATED 03-11-2023 IN PHYSICAL MODE TO THE PETITIONER ON 07-11-2023 Exhibit P11 TRUE COPY OF THE SCREENSHOT OF THE CURRENT STATUS OF ARN FOR EXHIBIT -P1
WPC No.245 of 2024 5 Exhibit P12 TRUE COPY OF THE SCREENSHOT OF THE CURRENT STATUS OF ARN OF EXHIBIT -P2 Exhibit P13 TRUE COPY OF THE SCREENSHOT OF THE CURRENT STATUS OF ARN OF EXHIBIT -P3 Exhibit P14 TRUE COPY OF THE SCREENSHOT OF THE CURRENT STATUS OF ARN OF EXHIBIT -P4 Exhibit P15 TRUE COPY OF THE SCREENSHOT OF THE CURRENT STATUS OF ARN OF EXHIBIT -P5 Exhibit P16 TRUE COPY OF THE SCREENSHOT OF THE CURRENT STATUS OF ARN OF EXHIBIT -P6 Exhibit P17 TRUE COPY OF THE SCREENSHOT OF THE CURRENT STATUS OF ARN OF EXHIBIT -P7 Exhibit P18 TRUE COPY OF THE SCREENSHOT OF THE CURRENT STATUS OF ARN OF EXHIBIT -P8 Exhibit P19 TRUE COPY OF THE SCREENSHOT OF THE CURRENT STATUS OF ARN OF EXHIBIT -P9 Exhibit P20 TRUE COPY OF THE SCREENSHOT OF THE CURRENT STATUS OF ARN OF EXHIBIT -P10 Exhibit P21 TRUE COPY OF THE REQUEST OF THE PETITIONER DATED 24-11-2023 Exhibit P22 TRUE COPY OF THE REPLY OF RESPONDENT-1 DATED 28-11-2023 Exhibit P23 TRUE COPY OF THE REQUEST OF THE PETITIONER DATED 30-11-2023 Exhibit P24 TRUE COPY OF THE REPLY OF RESPONDENT-1 DATED 15-12-2023 Exhibit P25 TRUE COPY OF THE SHOWCAUSE NOTICE OF RESPONDENT-2 DATED 24-11-2023 FOR APRIL 2018 Exhibit P26 TRUE COPY OF THE SHOWCAUSE NOTICE OF RESPONDENT-2 DATED 24-11-2023 FOR MAY 2018 Exhibit P27 TRUE COPY OF THE SHOWCAUSE NOTICE OF RESPONDENT-2 DATED 24-11-2023 FOR JUNE 2018 Exhibit P28 TRUE COPY OF THE SHOWCAUSE OF RESPONDENT-2 NOTICE DATED 24-11-2023 FOR AUGUST 2018 Exhibit P29 TRUE COPY OF THE SHOWCAUSE NOTICE OF RESPONDENT-2 DATED 24-11-2023 FOR FEBRUARY 2019 Exhibit P30 TRUE COPY OF THE SHOWCAUSE NOTICE OF RESPONDENT-2 DATED 24-11-2023 FOR MARCH 2019
WPC No.245 of 2024 6 RESPONDENT ANNEXURES Annexure R1(a) Annexure R1(a): True copy of the screenshot of the refund order No.ARN AA320719017323F dated 05.01.2024 Annexure R1(b) Annexure R1(b): True copy of the screenshot of the refund order No.ARN AA3207190146282 dated 05.01.2024 Annexure R1(c) Annexure R1(c): True copy of the screenshot of the refund order No.ARN AA320119384210M dated 06.01.2024 Annexure R1(d) Annexure R1(d): True copy of the screenshot of the refund order No.ARN AA3212185693156 dated 06.01.2024 Annexure R1(e) Annexure R1(e): True copy of the screenshot of the refund order No.ARN AA3211182894284 dated 06.01.2024 Annexure R1(f) Annexure R1(f): True copy of the screenshot of the refund order No. ARN AA3210180617767 dated 06.01.2024 Annexure R1(g) Annexure R1(g): True copy of the screenshot of the refund order No.ARN AA320818028360E dated 05.01.2024 Annexure R1(h) Annexure R1(h): True copy of the screenshot of the refund order No.ARN AA3206183185091 dated05.01.2024 Annexure R1(i) Annexure R1(i): True copy of the screenshot of the refund order No. ARN AA3205183183394 dated 05.01.2024 Annexure R1(j) Annexure R1(j): True copy of the screenshot of the refund order No.ARN AA320418394001J dated 05.01.2024