Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 25TH DAY OF JANUARY 2024 / 5TH MAGHA, 1945 WP(C) NO. 3019 OF 2024 PETITIONER:
OCHANTHURUTH SERVICE COOPERATIVE BANK LTD. NO.72, OCHANTHURUTH, ERNAKULAM, REPRESENTED BY ITS SECRETARY, SINDHU M., WIFE OF JAYACHANDRAN P.P., POOTHULLIL HOUSE, THENGODE P.O., KAKKANAD, ERNAKULAM 682030., PIN – 682 508.
BY ADVS.
B.ASHOK SHENOY P.S.GIREESH SALIH P.A.
ARJUN R NAIK THEJALAKSHMI R.S.
UMASANKER U.U.
RESPONDENTS:
1 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, SECOND CIRCLE, MATTANCHERRY, KOCHI, PIN – 682 002.
2 THE DEPUTY COMMISSIONER (ARREAR RECOVERY), OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMANOOR P.O., THEVARA, ERNAKULAM, PIN – 682 015.
3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI, PIN – 110 001.
W.P.(C) No.3019/2024 -:2:- 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI., PIN – 110 001.
5 STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.
BY ADVS R.HARISHANKAR JASMINE M M (GP) SREELAL N WARRIER (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.3019/2024 -:3:- J U D G M E N T The petitioner has approached this Court challenging Ext.P1 order of assessment under the provisions of the Kerala State Goods and Services Tax Act, 2017.
2.
Learned Government Pleader would submit that, show cause notices were issued to the petitioner prior to the completion of assessment by Ext.P1 order and the petitioner failed to file any reply or appear before the officer. It is submitted that Ext.P1 is an appealable order and the time limit for filing an appeal is till 31-01-2024.
3.
Having heard the learned counsel for the petitioner, the learned Government Pleader and the learned Standing Counsel appearing for the 4th respondent, I am of the view that the petitioner has not made out any case for interference with Ext.P1 in exercise of the jurisdiction vested in this Court under Article 226 of the Constitution of India. It is for the petitioner to avail appellate remedies in accordance with the law. Since the time for filing an appeal
W.P.(C) No.3019/2024 -:4:- has not yet expired, it is directed that, if the petitioner files an appeal along with a stay petition on or before 31-01-2024, any recovery proceedings on the basis of Ext.P1 order of assessment shall be suspended till a decision is taken by the appellate authority on the application for stay to be filed by the petitioner.
Writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE ats
W.P.(C) No.3019/2024 -:5:- APPENDIX OF WP(C) 3019/2024 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32AAAAT6405B1Z5/02/2017-2018 DATED 27.06.2022, PASSED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF CIRCULAR NO.183/15/2022-GST DATED 27.12.2022 ISSUED BY PRINCIPAL COMMISSIONER (GST), CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI Exhibit P3 TRUE COPY OF CERTIFICATE DATED NIL ISSUED BY PETITIONER'S SUPPLIER, LEMON (FMCG & OTC AGENCIES), VENNALA KOCHI Exhibit P4 TRUE COPY OF CERTIFICATE DATED 20.09.2023 ISSUED BY PETITIONER'S SUPPLIER, GETWELL MEDICARE, ERNAKULAM Exhibit P5 TRUE COPY OF CERTIFICATE DATED 15.09.2023 ISSUED BY PETITIONER'S SUPPLIER, NAIK DISTRIBUTORS, THAMMANAM, ERNAKULAM Exhibit P6 TRUE COPY OF CERTIFICATE DATED 26.09.2023 ISSUED BY PETITIONER'S SUPPLIER, CANNON MARKETING SERVICES, ALUVA Exhibit P7 TRUE COPY OF CERTIFICATE DATED NIL ISSUED BY PETITIONER'S SUPPLIER, K S TRADERS, NANTHIATTUKUNNAM, NORTH PARAVUR Exhibit P8 TRUE COPY OF CERTIFICATE DATED NIL ISSUED BY PETITIONER'S SUPPLIER, MJ TRADERS, EDAVANAKAD Exhibit P9 TRUE COPY OF CERTIFICATE DATED 18.09.2023 ISSUED BY PETITIONER'S SUPPLIER, MOUNTAIN FRESH AGENCIES, MUPPATHADAM, ALUVA Exhibit P10 TRUE COPY OF CERTIFICATE DATED 03.10.2023 ISSUED BY PETITIONER'S SUPPLIER, VKS & SONS, MUPPATHADAM, ALUVA Exhibit P11 TRUE COPY OF CERTIFICATE DATED 19.09.2023 ISSUED BY PETITIONER'S SUPPLIER, B.M.S.S.
ENTERPRISES, KACHERIPADY, ERNAKULAM
W.P.(C) No.3019/2024 -:6:- Exhibit P12 TRUE COPY OF CERTIFICATE DATED NIL ISSUED BY PETITIONER'S SUPPLIER, BOLGATTY MEDICALS, ERNAKULAM NORTH, KOCHI Exhibit P13 TRUE COPY OF CERTIFICATE DATED 21.09.2023 ISSUED BY PETITIONER'S SUPPLIER, ENCARE PHARMA PHARMACEUTICAL DISTRIBUTORS, ANGAMALY Exhibit P14 TRUE COPY OF CERTIFICATE DATED 19.09.2023 ISSUED BY PETITIONER'S SUPPLIER, N.A PAUL & SONS, PHARMACEUTICAL DISTRIBUTOR, ERNAKULAM NORTH Exhibit P15 TRUE COPY OF CERTIFICATE DATED 05.10.2023 ISSUED BY PETITIONER'S SUPPLIER, PHARMA TRADES, ERNAKULAM Exhibit P16 TRUE COPY OF CERTIFICATE DATED 27.09.2023 ISSUED BY PETITIONER'S SUPPLIER, TRUST PHARMACEUTICALS, MANJUMMEL, KOCHI Exhibit P17 TRUE COPY OF CERTIFICATE DATED NIL ISSUED BY PETITIONER'S SUPPLIER, VEE AND VEE AGENCIES, ERNAKULAM Exhibit P18 TRUE COPY OF CERTIFICATE DATED 26.09.2023 ISSUED BY PETITIONER'S SUPPLIER, V.K.
AGENCIES, T.D. ROAD, ERNAKULAM Exhibit P19 TRUE COPY OF NOTICE NO. GSTIN:32AAAAT6405B1Z5 (VYP) DATED 05.09.2023 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONGWITH ITS TRUE ENGLISH TRANSLATION