Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 15TH DAY OF JANUARY 2024 / 25TH POUSHA, 1945 WP(C) NO. 28803 OF 2023 PETITIONER/S:
M/S.RATHICKAL KOOTAIMA TRADING LIMITED.
SHAMLA VIHAR, VILABHAGOM, VETTOOR, CHERUNNIYOOR, THIRUVANANTHAPURAM. REPRESENTED BY ITS DIRECTOR, ANZAR. S., PIN - 695307 BY ADVS.
SABU C.J S.ANIL KUMAR (TRIVANDRUM) RESPONDENT/S:
1 THE SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE, ATTINGAL RANGE, 1ST FLOOR, REGENCY MALL, MAMOM, ATTINGAL., PIN - 695104 2 SUPERINTENDENT, AUDIT CIRCLE-II, KADAPPAKKADA KOLLAM., PIN - 691008 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI., PIN - 110001 BY ADV SREEJITH P.R THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28803 OF 2023.
2 J U D G M E N T The petitioner, a proprietorship firm, has filed the present writ petition before this Court impugning the show cause notice in Form GST DRC-01, Ext.P1, issued under Sections 73 and 50 of the Central Goods and Services Tax Act, 2017. The petitioner is a registered dealer under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017 ('CGST/SGST Act', for short) and is engaged in trading of edible grains, edible oils and other groceries. It avails input tax credit (ITC) on inward supplies and utilises it for payment of GST on output supplies.
2.
During examination of the GST returns filed by the petitioner for the period from July, 2017 to March, 2020, it was noticed that the petitioner had availed irregular ITC on inward supplies received from registered persons during the period 2018-19 and 2019-20 for an amount of
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3 Rs.7,85,821/- and it had not paid late fee on delayed filing of annual returns for an amount of Rs.2,51,400/-. Hence, the petitioner was issued show cause notice, Ext.P1. According to the petitioner, it had filed reply, Ext.P7, to the said show cause notice.
3.
At this stage, the question is whether the petitioner had correctly availed the ITC or not and whether the petitioner was required to pay late fee for delayed filing of annual returns.
4.
Since the petitioner has already filed reply to the show cause notice, this Court would not like to entertain the present writ petition filed against the show cause notice. It is for the competent authority to decide the issue. Once the issue has been decided, the petitioner will have remedy as provided under the statute. The show cause notice issued is neither without jurisdiction nor against law.
In view of the above, this Court would not like to entertain the present writ petition, which
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4 is hereby dismissed.
Pending interlocutory application, if any, in the present writ petition stands dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 28803 OF 2023.
5 APPENDIX OF WP(C) 28803/2023 PETITIONER EXHIBITS Exhibit P1 THE COPY OF THE NOTICE NO: 19/2022-23 DATED 14.02.2023 Exhibit P2 THE ANNUAL RETURN FOR THE YEAR 2018-19 FILED ON 01.04.2021 Exhibit P3 THE ANNUAL RETURN FOR THE YEAR 2019-20 FILED ON 01.04.2021 Exhibit P4 A COPY OF THE NOTIFICATION NO. 80/2020- CT DATED 28.10.2020 Exhibit P5 A COPY OF THE NOTIFICATION NO. 04/2021- CT DATED 28.02.2021 Exhibit P6 A COPY OF THE INTERIM ORDER IN WP(C) NO.
27087/2023 DATED 17-08-2023 PASSED BY THIS HON'BLE COURT Exhibit P7 THE COPY OF THE REPLY FILED ON 29.03.2023 Exhibit P8 THE COPY OF THE REPLY IN GST DRC 06 WAS UPLOADED ON 09-04-2023