Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 18TH DAY OF JANUARY 2024 / 28TH POUSHA, 1945 WP(C) NO. 2164 OF 2024 PETITIONER/S:
ABDULKHADER SHAMSUDHEEN AGED 42 YEARS 11/354, KOTTEKKAD, MANJAPRA, PALAKKAD, PIN – 678685 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS:
1 THE SUPERINTENDENT CENTRAL TAX & CENTRAL EXCISE, ALATHUR RANGE, C.R.
BULDINGS, PALAKKAD, PIN – 678001 2 CENTRAL BOARD OF INDIRECT TAXES & CUSTO0MS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN – 110001 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 BY ADV.RESHMITA RAMACHANDRAN-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.2164 of 2024 2 JUDGMENT Dated this the 18th day of January, 2024 The petitioner has approached this Court against the show cause notice dated 5th December, 2023 in Ext. P1 issued by the Superintendent, Central Tax and Central Excise, Alathur Range, Palakkad under Section 73 of the CGST Act, 2017 /KSGST Act, 2017. The petitioner has been show caused, requiring him to produce at the time of showing cause all the evidences, which they indent to rely on in support of their claim for input tax credit of Rs.4,66,571/-.
2.
Instead of filing response to the said show cause notice, the petitioner has approached this Court.
This Court would not like to entertain this writ petition as the petitioner has approached this Court against the show cause notice dated 05.12.2023. I do not find that show cause notice issued by the Superintendent, Central Tax and Central Excise, is without jurisdiction or against any statutory prescription.
WPC No.2164 of 2024 3 3.
In view thereof, the writ petition is disposed of, with liberty to the petitioner to file the reply within seven days from today. In case the petitioner files the reply to the show cause, the adjudication shall take place after giving an opportunity of hearing to the petitioner, in accordance with the law.
With the aforesaid directions, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE AP
WPC No.2164 of 2024 4 APPENDIX OF WP(C) 2164/2024 PETITIONER EXHIBITS:
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 05-12-2023 Exhibit P2 COPY OF ORDER IN WPC NO. 29479/22 OF THIS HON'BLE COURT DTD. 16-09-2022 RESPONDENT’S EXHIBITS: NIL //TRUE COPY// PA TO JUDGE