Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 14TH DAY OF FEBRUARY 2024 / 25TH MAGHA, 1945 WP(C) NO. 5750 OF 2024 PETITIONER/S:
K. SHINE KUMAR AGED 51 YEARS PUNARTHAM, THIRUVANKULAM TRIPUNITHURA - 682302.
(DIRECTOR OF SIMTEL TRADING CORPORATION (P) LTD.
TRIVENI COURT, B 717, OPP: RELIANCE FRESH KADAVANTHRA, KOCHI-682020)., PIN - 682020 BY ADVS.
K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S:
1 DEPUTY COMMISSIONER TAX PAYER SERVICE DIVISION, STATE GOODS & SERVICE TAX DEPARTMENT MINI CIVIL STATION, TRIPUNITHURA ERNAKULAM, PIN - 682301 2 DEPUTY COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE ERNAKULAM DIVISION, KATHRIKKADAVU KOCHI, PIN - 682017 3 SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE CENTRAL TAX AND CENTRAL EXCISE ERNAKULAM DIVISION, KATHRIKKADAVU KOCHI, PIN - 682017 4 COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER, KILLPPALAM, KARAMANA P.O. THIRUVANANTHAPURAM, PIN - 695002 BY ADV.
P.R SREEJIT – R2 & R3 RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.5750 of 2024 2 JUDGMENT Dated this the 14th day of February, 2024 The present writ petition has been filed impugning the order in original No. 32AASCS0017LIZB in Ext.P11 dated 22.12.2023 passed under the provisions of the CGST/SGST Act and Rules made thereunder. Learned counsel for the petitioner vehemently submits there has been violation of the principles of natural justice in finalizing the impugned order. The petitioner was not afforded an opportunity of hearing and without affording an opportunity of hearing, the impugned order has been passed. Therefore, this Court should interfere with the impugned order and the matter be remanded back to the 1st respondent for passing a fresh order in strict observance of principles of natural justice.
2.
Ms.
Reshmita
Ramachandran,
learned Government Pleader has taken this Court to the impugned order and submits that the said contention of the learned counsel for the petitioner, that the petitioner was not afforded an opportunity of hearing is incorrect on the face of the record. I have perused the impugned
WPC No.5750 of 2024 3 order. At page 11 of the impugned order, a heading ‘iv.
Personal Hearing’ is given. Under the said heading the following finding of fact has been recorded by the 1st respondent.
“iv. Personal Hearing Consequent to the receipt of the above, I have issued notice for personal hearing vide read 7th cited to the taxable person. On receipt of the same Tax payer filed request for adjournment vide read 8th cited. The case is adjourned to 25.10.2023. The tax payer filed reply vide read 10th cited and availed personal hearing. The authorized representative Shri. Shine Kumaran availed personal hearing on 20.12.2023. I heard the authorized representative of the taxable person. The reply filed by the tax payer are reproduced below for ready reference.” 3.
Considering the said finding of fact recorded by the 1st respondent regarding the observance of the principles of the natural justice, this Court has no manner of doubt that there was no violation of the principles of natural justice as contended by the learned counsel for the petitioner.
4.
This Court is exercising limited jurisdiction under Article 227 of the Constitution of India against an adjudicatory order passed by judicial/quasi judicial
WPC No.5750 of 2024 4 authority. This Court can interfere in exercise of its jurisdiction under Article 227 of the Constitution of India only when there is a jurisdictional error, violation of the principles of natural justice from the order impugned is illegal on the face of the record. None of the aforesaid fact is present in the case under consideration. The petitioner was afforded an opportunity of hearing as mentioned above. The order cannot be said to be without jurisdiction and there is no apparent illegality in the order passed. Therefore, this Court cannot interfere with the impugned order. The petitioner ought to avail the alternate remedy of statutory appeal under Section 107 of the CGST/SGST Act, if he is so advised.
With the aforesaid observation, the present writ petition stands dismissed.
Sd/- DINESH KUMAR SINGH JUDGE AP
WPC No.5750 of 2024 5 APPENDIX OF WP(C) 5750/2024 PETITIONER EXHIBITS Exhibit -P1 TRUE COPY OF THE ORDER DATED 14..12..2023 IN IA (IBC)/471/ KOB/2023 IN CT (IBC)/34/KOB/2022 OF THE NATIONAL COMPANY LAW TRIBUNAL, KOCHI.
Exhibit -P2 TRUE EXTRACTS OF THE TRAN-1 FILED BY THE PETITIONER ON 10..10..2017 IN THE GST PORTAL.
Exhibit -P2(a) TRUE EXTRACTS OF THE TRAN-2 FILED BY THE PETITIONER ON 30..06..2018 IN THE GST PORTAL.
Exhibit-P3 TRUE COPY OF THE CIRCULAR NO.182/14/2022- GST DATED 10..11..2022 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI.
Exhibit -P4 TRUE COPY OF SHOW CAUSE NOTICE UNDER REFERENCE NO.32AASCS0017L1ZB/2017-18 DATED 25..8..2023 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P5 TRUE COPY OF CBIC LETTER NO.1/1318072/2023 DATED 27..7..2023 OF ISSUED BY THE 2ND RESPONDENT TO THE 1ST RESPONDENT.
Exhibit-P6 TRUE COPY OF THE EMAIL COMMUNICATION DATED 26..9..2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN ITS MAIL ID "CGST.TI0405@GOV.IN" Exhibit -P7 TRUE COPY OF THE EMAIL COMMUNICATION DATED 27..9..2023RECEIVED BY THE PETITIONER FROM THE 3RD RESPONDENT.
Exhibit-P8 TRUE COPY OF THE REPLY DATED 25..10..2023 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT TO THE SCN Exhibit-P9 TRUE COPY OF THE CIRCULAR NO.10 DATED 22..6..2017 ISSUED BY THE 4TH RESPONDENT Exhibit-P10 TRUE COPY OF THE WRITTEN COMMUNICATION UNDER DIN 2023125871000000ECC2 DATED 20..12..2023 ISSUED BY THE 2ND RESPONDENT.
TO THE PETITIONER Exhibit-P11 TRUE COPY OF THE ORDER NO.32AASCS0017L1ZB- 2017-18 WITH ANNEXURE DATED 23..12..2023 ISSUED BY THE 1ST RESPONDENT.