Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 1ST DAY OF FEBRUARY 2024 / 12TH MAGHA, 1945 WP(C) NO. 4073 OF 2024 PETITIONER/S:
SOLVE PLASTIC PRODUCTS PRIVATE LIMITED PMC/13/690A, THOLICODE P.O, PUNALUR, KOLLAM ; REPRESENTED BY ITS MANAGING DIRECTOR -MR. SUDHEER KUMAR B, PIN - 691333
BY ADVS. RAJA KANNAN; M.GOPIKRISHNAN NAMBIAR; K.JOHN MATHAI; JOSON MANAVALAN; KURYAN THOMAS PAULOSE C. ABRAHAM
RESPONDENT/S:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 THE DEPUTY COMMISSIONER KERALA STATE GST DEPARTMENT, TAX PAYER SERVICE DIVISION, MINI CIVIL STATION, KOTTARAKKARA, PIN - 691506 OTHER PRESENT:
JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T
Heard Mr Raja Kannan learned Counsel for the petitioner and Ms Jasmin M M learned Government Pleader for the State.
2.
The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs:
“i. call for the records leading up to Ext. P4 order of assessment and Ext.P5 summary order (DRC-07) passed by the 2nd respondent, and quash the same the issuance of a writ of certiorari, or such other writ, order or direction;
ii. issue a writ of mandamus, or such other order, writ or direction, commanding the 2nd respondent to pass fresh order of assessment for the year 2017-18, after verifying the reply filed, the books of accounts and connected records, and after affording an opportunity of hearing to the petitioner, and further, in compliance with the directions of this Hon'ble Court;
iii. declare that Ext.P4 order of assessment is ultra vires
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Sections 75(4), and 75(6) of the CGST Act, 2017, and therefore, legally unsustainable;
iv. grant such other and incidental reliefs as this Hon'ble Court may deem just and necessary on the facts and circumstances of this case;”
3.
This Court is not an appellate authority against an assessment order passed under the provisions of the CGST/SGST Act. There is a specific provision of appeal under Section 107 of the CGST/SGST Act. In the exercise of the jurisdiction under Article 227 of the Constitution of India, the Constitutional Court can only examine whether the order is without jurisdiction or has any procedural impropriety or an error apparent on the face of the record.
3.1 I find none of the aforesaid conditions available in the present case. Therefore, I am of the considered view that the writ petition is wholly misconceived, which is hereby dismissed. However, the petitioner can avail any other
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remedy as may be available to him against the impugned assessment order if so advised.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
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APPENDIX OF WP(C) 4073/2024
PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE NOTICE DATED 22.09.2023 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 73(1) OF THE CGST/SGST ACT, 2017, FOR THE TAX PERIOD 2017-18 (JULY, 2017 TO MARCH, 2018) Exhibit P2 THE TRUE COPY OF THE REPLY DATED 20.10.2023 Exhibit P3 THE TRUE COPY OF THE E-ACKNOWLEDGEMENT DATED 21.10.2023 GENERATED IN THE GST PORTAL, AT THE TIME OF E-FILING OF EXT.P2 REPLY Exhibit P4 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28.12.2023 ISSUED BY THE 2ND RESPONDENT Exhibit P5 THE TRUE COPY OF THE GST DRC-07 DATED 28.12.2023 ISSUED BY THE 2ND RESPONDENT ALONG WITH EXT.P4 ASSESSMENT ORDER Exhibit P6 THE TRUE COPY OF THE JUDGMENT DATED 08.12.2023 IN WP(C) NO. 41216/2023, IN THE MATTER OF CHUKKATH KRISHNAN PRAVEEN VS. STATE OF KERALA AND OTHERS, PASSED BY THIS HON'BLE COURT Exhibit P7 THE TRUE COPY OF THE GSTR-3B RETURN DATED NIL, FILED FOR THE MONTH OF AUGUST, 2017, PERTAINING TO KERALA UNIT Exhibit P8 THE TRUE COPY OF THE GSTR-3B RETURN DATED NIL, FILED FOR THE MONTH OF AUGUST, 2017, PERTAINING TO TAMIL NADU UNIT Exhibit P9 THE RECONCILIATION STATEMENT DATED NIL, EXPLAINING/RECONCILING THE ALLEGED DIFFERENCE BETWEEN FORM GSTR-3B RETURN AND GSTR-1
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RETURN, FOR THE MONTH OF AUGUST, 2017, Exhibit 10 THE TRUE COPY OF DRC-03 FORM DATED 31.03.2019, EVIDENCING THE PAYMENT OF AN AMOUNT OF RS.
2,35,765/- (SGST) AND RS. 2,35,765/- (CGST), FOR THE MONTH OF AUGUST, 2017 Exhibit P11 THE ABSTRACT OF FORM GSTR-2A DATED NIL, REFLECTING THE DETAILS OF SUPPLIERS FOR THE MONTH OF AUGUST, 2017 DOWNLOADED FROM THE GST PORTAL Exhibit P12 THE TRUE COPY OF GSTR-9 FORM (ANNUAL RETURN) DATED 23.06.2023, PERTAINING TO THE YEAR 2017-18 Exhibit P13 THE TRUE COPY OF GSTR-9C FORM (RECONCILIATION STATEMENT) DATED 24.06.2023, PERTAINING TO THE YEAR 2017-18, Exhibit P14 THE TRUE COPY OF THE RECONCILIATION STATEMENT DATED NIL, REFLECTING THE RECONCILIATION OF OUTWARD SUPPLY FOR THE YEAR 2017-18