Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 2ND DAY OF FEBRUARY 2024 / 13TH MAGHA, 1945 WP(C) NO. 4263 OF 2024 PETITIONER/S:
M/S. N. C. JOHN & SONS PVT. LTD., [GSTIN 32AABCN0264H1ZX] BRANCH # XVI/268, VAZHICHERRY, ALAPPUZHA REPRESENTED BY ITS DIRECTOR, SHRI. JACOB JOSEPH, PIN - 688001 BY ADVS.
M.BALAGOPAL R.DEVIKA (ALAPPUZHA) ANJALI MENON THRESSY THOMAS RESPONDENT/S:
THE DEPUTY COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, BSNL BHAVAN, EXCHANGE ROAD, ALAPPUZHA, KERALA, PIN - 688001 OTHER PRESENT:
SMT.JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4263 OF 2024.
2 J U D G M E N T The present writ petition has been filed impugning show cause notices in Exts.P2 and P3 dated 17.1.2024 issued under Section 73 of the Kerala State Goods and Services Tax/Central Goods and Services Tax Act, 2017 ('KSGST/CGST Act', for short) with respect to the financial years 2020-21 and 2021-22, respectively. In sum and substance, the allegation in the show cause notices is that the petitioner has violated sub-Rule (10) of Rule 96 of the Central Goods and Services Tax/State Goods and Services Tax Rules, 2017 ('CGST/SGST Rules', for short), inasmuch as they had failed to pay applicable tax to avail erroneous refund for the said period.
2.
Learned counsel for the petitioner submits that the details of the violation of sub- Rule (10) of Rule 96 of the CGST/SGST Rules have not been provided and, therefore, in the absence of requisite details, the petitioner is not in a position to file replies to the impugned show cause notices.
WP(C) NO. 4263 OF 2024.
3 3.
This Court finds absolutely no ground to entertain the present writ petition. The petitioner is required to file replies to the allegations, which are contained in the show cause notices, Exts.P2 and P3. The allegation is very specific that the petitioner had availed incorrect credit under sub-Rule (10) of Rule 96 of the CGST/SGST Rules for discharging tax liability. It is for the petitioner to show that they had not availed incorrect credit, by filing replies to the show cause notices. The petitioner is permitted to file reply to the show cause notices within a period of ten (10) days from today and once the petitioner files replies as above, further proceedings shall take place, in accordance with law, expeditiously.
With the aforesaid observation and direction, the present writ petition is disposed of. Pending interlocutory application, if any, in the present writ petition stands dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 4263 OF 2024.
4 APPENDIX OF WP(C) 4263/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PERSONAL HEARING NOTICE NO. 32AABCN0264H1ZX/2020-21&2021-22 DATED 08.01.2024.
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
32AABCN0264H1ZX/2020-21 DATED 17.01.2024.
Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
32AABCN0264H1ZX/2021-22 DATED 17.01.2024.
Exhibit P4 TRUE COPY OF THE PETITIONER'S LETTER DATED 19.01.2024 IN EXT P2 SHOW CAUSE NOTICE TO THE RESPONDENT.
Exhibit P5 TRUE COPY OF THE PETITIONER'S LETTER DATED 19.01.2024 IN EXT P3 SHOW CAUSE NOTICE TO THE RESPONDENT.
Exhibit P6 TRUE COPY OF THE LETTER FROM DIRECTORATE GENERAL OF GST INTELLIGENCE TO THE COMMISSIONER OF CUSTOMS DATED 14.01.2022.