Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 20TH DAY OF NOVEMBER 2023 / 29TH KARTHIKA, 1945 WP(C) NO. 38279 OF 2023 PETITIONER:
MUHAMMED SHIHABUDEEN AGED 45 YEARS PROPRIETOR, M H GOLD, K P III/1967, ADVOCATE LANE, OPP:
TOWN MASJID, KARUNAGAPPALLY, KOLLAM.., PIN - 690518 BY ADVS.
K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENTS:
1 SUPERINTENDENT CENTRAL TAX & CENTRAL EXCISE, KARUNAGAPPALLY RANGE, ST FLOOR, SIVAM, EAST OF KSRTC BUS STAND, KARUNAGAPPALLY, KOLLAM (DT)., PIN - 690518 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001 4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.38279 of 2023 2 JUDGMENT Dated this the 20th day of November, 2023 The present writ petition has been filed by the petitioner/dealer under the provisions of CGST/SGST Act, impugning Ext.P5 order dated 02.11.2023 passed by the 1st respondent.
2.
Vide office letter OC No.135/2023 dated 13.06.2023/05.07.2023(DIN20230758MC000000B79 0) ASMT-10, certain discrepancies were noticed as per scrutiny of GST returns of the petitioner for the financial year 2018-19 and were pointed out to the petitioner-dealer. Vide letter dated 17.07.2023, the petitioner took the plea that delay in filing GSTR 9C for the financial year 2018-19 will not attract any late fee.
3.
The Department was of the opinion that GSTR 9C form is part of the Annual Return in GSTR 9 and the filing of the Annual Return would get completed only on filing of both the GSTR 9 and GSTR 9C.
WPC No.38279 of 2023 3 4.
The petitioner had filed GSTR 9 for the financial year 2018-19 on 09.01.2021 but GSTR 9C was filed only on 16.02.2023. As the due date for filing the Annual Return for the financial year 2018- 19 was on 31.12.2020 and the petitioner has filed GSTR 9 only on 09.01.2021 with a delay of 768 days in filing GSTR 9C from the date of filing of GSTR 9 and therefore, penalty at the rate of Rs.200 per day under the provisions of Section 47 of the CGST Act, 2017 read with Section 44 of the CGST Act, was imposed, which work out to be Rs.1,53,600/- i.e, CGST – Rs.76,800/- and SGST – Rs.76,800/-. If the petitioner is aggrieved by the said order, there is remedy of appeal. However, instead of taking recourse to the remedy of appeal, the petitioner has approached this Court in filing the present writ petition.
This Court does not find that the order impugned in the present writ petition suffers from any jurisdictional error or any illegality on the face of it.
WPC No.38279 of 2023 4 This writ petition is hereby dismissed on the ground of availability of an alternate remedy as well as the order does not suffer from any jurisdictional error.
Sd/- DINESH KUMAR SINGH JUDGE AP
WPC No.38279 of 2023 5 APPENDIX OF WP(C) 38279/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ANNUAL RETURN IN FORM GSTR 9 FILED ON 9..1..2021 BY THE PETITIONER.
Exhibit-P2 TRUE EXTRACT OF THE RECONCILIATION STATEMENT IN FORM GSTR 9C FILED BY THE PETITIONER ON 16..2..2023.
Exhibit-P3 TRUE COPY OF THE NOTICE NO.OC 135/2023 DATED 5..7..2023 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P4 TRUE COPY OF THE REPLY DATED 17..7..2023 FILED BEFORE THE 1ST RESPONDENT.
Exhibit-P5 TRUE COPY OF THE INTIMATION UNDER DIN 20231158TH040300BAE9 UNDER OC 248/2023 DATED 2..11..2023 ISSUED BY THE 1ST RESPONDENT Exhibit-P6 TRUE COPY OF THE NOTIFICATION NO.7/2023/CT DATED 31..3..2023 AS AMENDED BY NOTIFICATION NO.25/2023/CT DATED 17..7..2023 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, NEW DELHI.
Exhibit-P7 TRUE COPY OF THE ORDER IN WPC 30644/2023 DATED 20..09..2023 OF THIS HON'BLE COURT.