Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 6TH DAY OF FEBRUARY 2024 / 17TH MAGHA, 1945 WP(C) NO. 4166 OF 2024 PETITIONER:
M/S SARATHY CARS PRIVATE LTD., 6/1509-168B, KOLLAM-TVPM NH ROAD, PAZHAYATTINKUZHI, KOLLAM, REPRESENTED BY ITS MANAGING DIRECTOR, RAJESH S., PIN – 691010.
BY ADVS.
SRI. BOBBY JOHN SRI. S. AJAYGHOSH KUMAR RESPONDENTS:
1 THE STATE TAX OFFICER, SGST DEPARTMENT, TAX PAYER SERVICES CIRCLE, KOLLAM WEST, ASRAMAM P. O. , KOLLAM, PIN – 691002.
2 THE DEPUTY COMMISSIONER, SPECIAL CIRCLE KOLLAM, SGST DEPARTMENT, GST COMPLEX, ASRAMAM P. O., KOLLAM, PIN – 691002.
3 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P. O., THIRUVANANTHAPURAM, PIN – 695002.
4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM, REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST POLICY WING, NO.503,B WING,5TH FLOOR, CBIC, HUDCO VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW DELHI, PIN – 110066.
BY ADV.
SRI. SREELAL N. WARRIER - SC SMT. RESHMITA RAMACHANDRAN – GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4166 OF 2024 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No. 4166 of 2024 ------------------------- Dated this the 6th day of February, 2024 JUDGMENT 1.
The present writ petition has been filed impugning the assessment order in Exhibit P-9 and rectification order in Exhibit P-13 passed under the provisions of CGST/SGST Act, 2017 and Rules made therein.
2.
There is remedy of statutory appeal against the orders impugned in this writ petition under Section 107 of the CGST/SGST Act, 2017. Petitioner, instead of resorting to the statutory remedy of appeal has approached this Court under Article 227 of the Constitution of India. The power under Article 227 of the Constitution of India is limited jurisdiction which exercise rights to see that there is any jurisdictional error committed by any statutory authority or there is error apparent on the face of the records. This Court is not required to go into the merit of the orders passed by the Court below or any statutory authority in exercise of its quasi judicial power.
WP(C) NO. 4166 OF 2024 3 3.
From perusal of Exhibits P-9 and P-13 orders impugned in this writ petition, I do not find that the assessing authority has committed any error or that the orders are without jurisdiction.
There is no error apparent on the face of the record. For factual error or evidence, Article 227 is not the remedy available to the petitioner. In view thereof, the writ petition is without merit and substance which is hereby dismissed. However, the petitioner may avail remedy of statutory appeal, if he so advised.
Sd/- DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 4166 OF 2024 4 APPENDIX OF WP(C) 4166/2024 PETITIONER’S EXHIBITS EXHIBIT P1 A TRUE COPY OF THE NOTICE DATED 12-02-2021 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2 TRUE COPY OF THE REPLY DATED 15-03-2021 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF THE INTIMATION DATED 03-03-2022 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P4 TRUE COPY OF THE SAID INTIMATION DATED 19-03-2022 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P5 TRUE COPY OF THE SAID REPLY DATED 08-04-2022, SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT EXHIBIT P6 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 19-07- 2022 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P7 TRUE COPY OF THE SAID REPLY DATED 17-08-2023 IN FORM GSTDRC-06 EXHIBIT P8 TRUE COPY OF THE SAID REPLY DATED 17.08.2022 IN FORM GSTDRC-06 EXHIBIT P9 TRUE COPY OF THE SAID ORDER DATED 02-09-2023 EXHIBIT P10 TRUE COPY OF THE APPLICATION FOR RECTIFICATION OF THE ORDER EXHIBIT P11 TRUE COPY OF THE SAID ARGUMENT NOTE DATED 13-11- 2023 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P12 TRUE COPY OF THE SAID ARGUMENT NOTE DATED 28-11- 2023 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P13 TRUE COPY OF THE SAID ORDER DATED 09.01.2024 REJECTING RECTIFICATION APPLICATION, PASSED BY 1ST RESPONDENT