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. 4141 OF 2024 PETITIONER/S:
M/S. N. C. JOHN & SONS PVT. LTD.
[GSTIN 32AABCN0264H1ZX], # 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:
1 THE STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT, ALAPUZHA SOUTH, ALAPUZHA, KERALA, PIN - 688001 2 THE 2ND 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. 4141 OF 2024 2 J U D G M E N T The present writ petition has been filed impugning the show cause notice in Ext.P7 dated 5.12.2023 issued under Section 73 of the Kerala State Goods and Services Tax/Central Goods and Services Tax Act, 2017 ('KSGST/CGST Act', for short). In sum and substance, the allegation in the show cause notice 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.
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 reply.
3.
This Court finds absolutely no ground to entertain the present writ petition. The
WP(C) NO. 4141 OF 2024 3 petitioner is required to file reply to the allegations, which are contained in the show cause notice, Ext.P7. 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 reply to the show cause notice. The petitioner is permitted to file reply to the show cause notice within a period of ten (10) days from today and once the petitioner files reply 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. 4141 OF 2024 4 APPENDIX OF WP(C) 4141/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THENOTICE NO.
32AABCN026441ZX/2018-19 DATED 17.12.2020.
Exhibit P2 : TRUE COPY OF THE REPLY DATED 11.01.2021 SENT BY THE PETITIONER TO THE 2ND RESPONDENT.
Exhibit P3 : TRUE COPY OF THE FORM GST DRC -01A NOTICE DATED 20.10.2022 Exhibit P4 TRUE COPY OF THE PETITIONER'S LETTER DATED 2.11.2022.TO THE 2ND RESPONDENT.
Exhibit P5 TRUE COPY OF THEREVISED NOTICE DATED 09.12.2022 IN FORM GST DRC-01A Exhibit P6 TRUE COPY OF THE PETITIONER'S REPLY DATED 25.01.2023.TO THE 2ND RESPONDENT.
Exhibit P7 TRUE COPY OF THESCN NO.
SCN/32AABCN0264H1ZX/2018-19 & 2019-20 DATED 05.12.2023.
Exhibit P8 TRUE COPY OF THE PETITIONER'S LETTER DATED 15.01.2024 TO THE 1ST RESPONDENT.
Exhibit P9 TRUE COPY OF THE LETTER FROM DGGI TO THE COMMISSIONER OF CUSTOMS DATED 14.01.2022