M/S. Henry And Farad PVT. LTD. vs. Union Of INDIA
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNE AY, THE 24TH DAY OF JANUARY 2024 / 4TH MAGHA, 1945 WP(C) NO. 28240 OF 2022 PETITIONER/S: 1 M/S. HENRY AND FARAD PVT. LTD., 35/333A, FIRST FLOOR, VILANGADAN ESTATE, MAMANGALAM, POTTAKUZHI, PALARIVATTOM, KOCHI, REPRESENTED BY ITS MANAGING DIRECTOR MR. PULIKKOTTIL HENRY JACOB., PIN - 682025 2 MR. PULIKKOTTIL HENRY JACOB, AGED 58 YEARS MANAGING DIRECTOR, HENRY AND FARAD PVT. LTD., 35/333A, FIRST FLOOR, VILANGADAN ESTATE, MAMANGALAM, POTTAKUZHI, PALARIVATTOM, KOCHI, PIN - 682025 BY ADVS. ABRAHAM JOSEPH MARKOS V.ABRAHAM MARKOS ISAAC THOMAS P.G.CHANDAPILLAI ABRAHAM ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA RESPONDENT/S: 1 UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001 3 THE PRINCIPAL COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 682018 4 THE ADDITIONAL DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU,
WP(C)No.28240 of 2022 2 KALOOR P.O., COCHIN, PIN - 682017 5 THE ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, ALUVA DIVISION, GST BHAVAN, KATHRIKADAVU, COCHIN, PIN - 682017 6 THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE, ALUVA RANGE, ALUVA, PIN - 683108 BY ADV SUDHINKUMAR K., CGC SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.28240 of 2022 3 JUDGMENT Dated this the 24th day of January, 2024 The present writ petition has been filed by the petitioner seeking the following prayers: (I) Call for the records relating to Exhibit P1 show cause notice No.24/2022-23 GST dated 03.06.2022 and quash the same by issue of a writ of certiorari or such other appropriate writ, direction or order. (ii) Declare that Goods and Services Tax under the IGST Act or CGST Act cannot be levied on zero rated supply by the petitioner to SEZ units by issue of a writ of mandamus or such other appropriate writ, direction or order. (iii) Declare that when input tax credit under Section 16(4) of the CGST Act has been taken prior to the due date of return, the same cannot be held to be inadmissible on the ground that the actual filing of return was belated by issue of a writ of mandamus or such other appropriate writ, direction or order. (iv) Pass such other orders as are deemed necessary on the facts and circumstances of the case.
The petitioner has approached this Court under Article 226 of the Constitution of India, against Ext.P1 show cause notice dated 03.06.2022. This Court finds absolutely no ground to entertain this writ petition against the show cause notice.
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In view thereof, this writ petition is disposed of with liberty to the petitioner to file reply to the show cause notice dated 03.06.2022, within a period of two weeks from today. If the petitioner files the reply to the show cause notice dated 03.06.2022 within a period of two weeks from today, the assessing authority shall proceed to examine the reply and pass appropriate orders, in accordance with law, within a period of three months thereafter. Interim order, if any, stands vacated. With the aforesaid direction, the present writ petition stands finally disposed of. DINESH KUMAR SINGH JUDGE AP
WP(C)No.28240 of 2022 5 APPENDIX OF WP(C) 28240/2022 PETITIONER EXHIBITS Exhibit P1OF THE SHOW CAUSE NOTICE NO.24/2022-23 GST DATED 03.06.2022 ISSUED BY THE 4TH RESPONDENT.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.