Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 9TH DAY OF FEBRUARY 2024 / 20TH MAGHA, 1945 WP(C) NO. 1503 OF 2024 PETITIONER:
ANAND MADHAVAN NAIR INDIRADEVI, AGED 43 YEARS, PROPRIETOR, M/S. SRI MOOKAMBIKA AGENCIES, AP 16/43, NEAR CASHEW FACTORY,PAZHAKUTTY, NEGUMANGAD, THIRUVANANTHAPURAM, PIN – 695561.
BY ADVS.
SRI. HARISANKAR V. MENON SMT. MEERA V. MENON SRI. R. SREEJITH SMT. K. KRISHNA SMT. PARVATHY MENON RESPONDENTS:
1 THE STATE TAX OFFICER, TAX PAYER CIRCLE, NEDUMANGAD, THIRUVANANTHAPURAM, PIN – 659002.
2 COMMISSIONER OF STATE TAX, 8TH FLOOR, TAX TOWERS, KARAMANA P. O., THIRUVANANTHAPURAM, PIN – 695002.
3 THE JOINT COMMISSIONER, SGST DEPT., FIRST FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN – 695002.
4 THE DEPUTY COMMISSIONER OF STATE TAXES, SGST DEPARTMENT, MINI CIVIL STATION, NEYYATTINKARA, PIN – 695121.
5 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN – 110001.
6 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001.
WP(C) NO. 1503 OF 2024 2 7 GOODS & SERVICES TAX NETWORK PVT. LTD, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI, REPRESENTED BY ITS MANAGING DIRECTOR., PIN – 110037.
BY ADV.
SMT. JASMINE M. M. - GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 1503 OF 2024 3 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No. 1503 of 2024 ------------------------- Dated this the 9th day of February, 2024 JUDGMENT 1.
The present writ petition has been filed by the petitioner for the following prayers;
(i) To issue of a writ of mandamus or such other writ or order or direction directing the respondents to consider the annual return and manual GSTR – 3B filed by the petitioner.
(ii) To issue of a writ of mandamus or such other writ or order or direction directing the respondents to permit the petitioner to rectify the returns filed by the him in GSTN portal by accounting input tax credit and adjusting the same against the output tax liability.
(iii) To issue of a writ of certiorari or such other writ or order or direction to quash the Ext. P5 order passed by the 1st respondent.
(iv) To grant the petitioner such other incidental reliefs including the costs of these proceedings.
2.
The petitioner has remedy of statutory appeal under Section 107 of the CGST/SGST Act, 2017 against Exhibit P-5 order impugned
WP(C) NO. 1503 OF 2024 4 in this writ petition. This Court would not like to examine the merit of the order which cannot said to be without jurisdiction. The petitioner precede that there is some mistakes or errors which are crept in Exhibit P-5 order. The said order or mistakes can always be corrected by the appellate authority.
3.
In view thereof, I find no ground to entertain this writ petition and this writ petition is disposed with liberty to the petitioner to approach the appellate authority under Section 107 of the CGST/SGST Act, 2017 against the impugned order in Exhibit P-5 order and if such an appeal is preferred before the appellate authority, the same shall be considered on merit and also consider the contention of the petitioner.
Sd/- DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 1503 OF 2024 5 APPENDIX OF WP(C) 1503/2024 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF E-MAIL SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 20-03-2019 EXHIBIT P1 (A) COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 26-03-2019 EXHIBIT P2 COPY OF MANUAL RETURN FILED BY THE PETITIONER FOR THE PERIOD JULY TO NOVEMBER 2017 COLLECTIVELY DTD. 07-02-2018 EXHIBIT P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD,. 31-08-2022 EXHIBIT P4 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 19-09-2022 EXHIBIT P5 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.
13-10-2023 EXHIBIT P6 COPY OF E-MAIL SUBMITTED BY THE PETITIONER DTD.
27-10-2023 EXHIBIT P7 COPY OF ANNUAL RETURN IN FORM IN GSTR 9 DTD.
07-06-2019 EXHIBIT P8 COPY OF ANNUAL RETURN IN FORM IN GSTR 9 C FILED BY THE PETITIONER DTD. 06-10-2018 EXHIBIT P9 COPY OF JUDGMENT IN WPC NO. 41219/2023 OF THIS HON'BLE COURT DTD. 08-12-2023 EXHIBIT P10 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 27-12-2023 EXHIBIT P11 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. 27-12-2023 EXHIBIT P12 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DTD. 27-12-2023 1ST RESPONDENT’S EXHIBITS EXHIBIT R1(A) TRUE COPY OF THE ORDER NO. 02/2018 DATED 31/12/2018