Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19TH DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945 WP(C) NO. 42832 OF 2023 PETITIONER:
SHAMNAD ABDUL KABEER AGED 49 YEARS S/O ABDUL KABEER, CHERUKONATH THADATHARIKATHUVEEDU ,POTHENCODE ,P.O THIRUVANANTHAPURAM., PIN - 695584 BY ADVS.
SREEJI M.M MADHUSOODANANNAIR.P RESPONDENTS:
1 UNION OF INDIA THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O, PIN - 110001 2 STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM G.P.0., THIRUVANANTHAPURAM, PIN - 695001 3 GST COUNCIL THROUGH ITS CHAIR PERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, DELHI G.P.O. REPRESENTED BY ITS - CHAIRMAN, PIN - 110001 4 GOODS AND SERVICES TAX NETWORK EAST WING 4TH FLOOR, WORLD MARK - I AERO CITY, NEW DELHI, REPRESENTED BY ITS - CHAIRMAN, PIN - 110037 5 COMMISSIONER OFFICE OF THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWER, KARAMANA P.O THIRUVANANTHAPURAM, PIN - 695002
WP(C)No.42832/2023 ..2..
6 ASSISTANT COMMISSIONER TAX PAYER SERVICE CIRCLE KAZHAKOOTTAM ,STATE GOODS AND SERVICE TAX DEPARTMENT, 2ND FLOOR ,KARAMANA THIRUVANANTHAPURAM, PIN - 695002 RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.42832/2023 ..3..
DINESH KUMAR SINGH, J ========================= W.P.(C)No.42832/2023 ========================== Dated this the 19th day of December, 2023
JUDGMENT The present Writ petition has been filed impugning Ext.P1 order passed by the 6th respondent under Section 73 of the CGST /SGST Act of 2017, read with Rule 142(5) of the GST Rules.
2.
The Assessing Authority has determined the tax liability along with interest and penalty for an amount Rs.12,16,462/-. A notice in GST DRC-07 had been issued directing the petitioner - Assessee to remit the said amount within a period of three months; failing which, steps will be taken for recovery of the said amount as provided under the Act and the Rules provided thereunder. The petitioner was also suggested to file an appeal under Section 107 of the CGST Act, if he was not satisfied with the order passed by the 6th respondent.
3.
Petitioner instead of approaching the appellate forum has approached this Court by filing this writ petition.
WP(C)No.42832/2023 ..4..
This Court finds no ground to entertain this writ petition and the petitioner has equally efficacious alternative remedy of executing the appeal under Section 107 of the CGST Act/SGST Act, 2017. Thus the present Writ Petition is dismissed, leaving it open to the petitioner to pursue any other remedy, as may be applicable to him on regular.
Sd/- DINESH KUMAR SINGH JUDGE ACR
WP(C)No.42832/2023 ..5..
APPENDIX OF WP(C) 42832/2023 PETITIONER EXHIBITS Exhibit-P1 A TRUE COPY OF THE ASSESSMENT ORDER DRC-07 ISSUED BY THE 6TH RESPONDENT DATED 08-12-2023 Exhibit-P2 A TRUE COPY OF THE STATEMENT OF INPUT TAX CREDIT REFLECTED IN FORM GSTR-2A Exhibit-P3 A TRUE COPY OF THE PETITION FILED BY THE PETITIONER BEFORE THE 6TH RESPONDENT DATED 17.12.2023 FOR RECTIFYING ORDER Exhibit-P4 A TRUE COPY OF THE JUDGEMENT OF THIS HON'BLE COURT IN WP(C) 41219 OF 2023 DATED 08.12.2023