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. 23760 OF 2023 PETITIONER/S:
KALYANI E MART, 9/1835, PALATHINGAL, EDAKKARA, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER SRI. BIBIN KUMAR, PIN - 679331
BY ADVS.
K.S.HARIHARAN NAIR G.REMADEVI HARIMA HARIHARAN RAJATH R NATH DHEERAJ SASIDHARAN
RESPONDENT/S:
1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KOVILAKOM ROAD, NILAMBUR, PIN - 679329 2 DEPUTY COMMISSIONER (ADJUDICATION) O/O. THE JOINT COMMISSIONER, TAXPAYER SERVICES, SGST DEPARTMENT, CIVIL STATION, MALAPPURAM, PIN - 676505 3 STATE PUBLIC INFORMATION OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KOVILAKOM ROAD, NILAMBUR, PIN - 679329 4 GOODS AND SERVICES TAX NETWORK REPRESENTED BY ITS CHAIRMAN, 4TH FLOOR, EAST WING WORLD MARK-1, AEROCITY, NEW DELHI, PIN - 110037 5 PROPER OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KOVILAKOM ROAD, NILAMBUR, PIN - 679329
W.P.(C) Nos.23760/2023 & 10824/2022
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6 STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 7 COMMISSIONER STATE GST DEPARTMENT, TAX TOWER, THIRUVANANTHAPURAM, PIN - 695002 8 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.11.2023, ALONG WITH WP(C).10824/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) Nos.23760/2023 & 10824/2022
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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. 10824 OF 2022 PETITIONER/S:
KALYANI E MART, 9/1835, PALATHINGAL, EDAKKARA, MALAPPURAM, PIN 679 331, REPRESENTED BY ITS MANAGING PARTNER SRI. BIBIN KUMAR P.M.
BY ADVS.
K.S.HARIHARAN NAIR G.REMADEVI HARIMA HARIHARAN RAJATH R NATH
RESPONDENT/S:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KOVILAKAM ROAD, NILAMBUR , PIN 679 329.
2 GOODS AND SERVICES TAX NETWORK, REPRESENTED BY ITS CHAIRMAN, 4TH FLOOR, EAST WING WORLD MARK -1, AEROCITY, NEW DELHI , PIN 110 037.
3 PROPER OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KOVILAKOM ROAD, NILAMBUR, PIN 679 329.
4 COMMISSIONER, STATE GST DEPARTMENT, TAX TOWER, THIRUVANANTHAPURAM, PIN 695 002.
5 STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN 695 001.
W.P.(C) Nos.23760/2023 & 10824/2022
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6 UNION OF INDIA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI , PIN 110 001.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.11.2023, ALONG WITH WP(C).23760/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) Nos.23760/2023 & 10824/2022
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J U D G M E N T [WP(C) Nos.23760/2023, 10824/2022]
The present two writ petitions have been filed by the petitioner/dealer who was earlier registered under the Kerala Value Added Tax and now under the Central/Kerala Goods and Services Tax Act 2017.
2.
Learned Counsel for the petitioner submits that the petitioner is not pressing the challenge to Section 16(4) of the CGST/SGST Act. It is also submitted that the petitioner has filed replies to the show cause notices in Exts.P4 and P5 in both writ petitions as Exts.P6 to P6(c). In W.P.(C) No.23760/2023, the prayer is for a direction to the respondents to consider and dispose of the petitioner’s representations against the show cause notices.
3.
Considering the fact that the petitioner has filed replies to the show cause notices, the present writ petitions are disposed of with a direction to the 1st respondent to
W.P.(C) Nos.23760/2023 & 10824/2022
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adjudicate the show cause notices in accordance with the law expeditiously after providing an opportunity for hearing. Let the notice on hearing be issued to the petitioner by the 1st respondent for adjudication of the show cause notices. The 1st respondent is directed to adjudicate the show cause notices strictly in accordance with the law.
With the aforesaid direction, the present writ petitions are finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
W.P.(C) Nos.23760/2023 & 10824/2022
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APPENDIX OF WP(C) 10824/2022
PETITIONER EXHIBITS Exhibit P1 COPY OF THE SCREENSHOT OF THE MAIL SENT BY THE PETITIONER TO THE 1ST RESPONDENT DATED 23.08.2018.
Exhibit P2 COPY OF THE GST REGISTRATION CERTIFICATE DATED 11.01.2019 OF THE PETITIONER.
Exhibit P3 COPY OF THE NOTIFICATION NO. 52/2020- CENTRAL TAX DATED 24.06.2020 ISSUED BY THE 6TH RESPONDENT.
Exhibit P4 COPY OF THE NOTICE IN FORM DRC -01A DATED 14.02.2022 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2017-18.
Exhibit P5 COPY OF THE NOTICE IN FORM DRC -01A DATED 14.02.2022 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2018-19.
Exhibit P6 COPY OF THE REPRESENTATION DATED 26.02.2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
Exhibit P6(A) COPY OF THE REPRESENTATION DATED 26.02.2022 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.
Exhibit P6(B) COPY OF THE REPRESENTATION DATED 26.02.2022 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT.
Exhibit P6(C) COPY OF THE REPRESENTATION DATED 26.02.2022 SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT.
Exhibit P7 COPY OF THE ADJOURNMENT LETTER DATED 01.03.2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
W.P.(C) Nos.23760/2023 & 10824/2022
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Exhibit P8 COPY OF HEARING NOTICE DATED 07.03.2022 ISSUED BY THE 1ST RESPONDENT.
W.P.(C) Nos.23760/2023 & 10824/2022
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APPENDIX OF WP(C) 23760/2023
PETITIONER EXHIBITS Exhibit P1 COPY OF THE SCREENSHOT OF THE MAIL SENT BY THE PETITIONER TO THE 1ST RESPONDENT DATED 23-08- 2018 Exhibit P2 COPY OF THE GST REGISTRATION CERTIFICATE DATED 11-01-2019 OF THE PETITIONER Exhibit P3 COPY OF THE NOTIFICATION NO. 52/2020-CENTRAL TAX DATED 24-06-2020 ISSUED BY THE 8TH RESPONDENT Exhibit P4 COPY OF THE NOTICE IN FORM DRC-01A DATED 14-02- 2022 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2017- 18 Exhibit P5 COPY OF THE NOTICE IN FORM DRC-01A DATED 14-02- 2022 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2018- 19 Exhibit P6 COPY OF THE REPRESENTATION DATED 26-02-2022 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT Exhibit P6(a) COPY OF THE REPRESENTATION DATED 26-02-2022 SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT Exhibit P6(b) COPY OF THE REPRESENTATION DATED 26-02-2022 SUBMITTED BY THE PETITIONER BEFORE THE 6TH RESPONDENT Exhibit P6(c) COPY OF THE REPRESENTATION DATED 26-02-2022 SUBMITTED BY THE PETITIONER BEFORE THE 7TH RESPONDENT Exhibit P7 COPY OF THE ADJOURNMENT LETTER DATED 01-03- 2022 SUBMITTED BY THE PETITIONER AGAINST EXT.
P4 AND P5 NOTICES
W.P.(C) Nos.23760/2023 & 10824/2022
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Exhibit P8 COPY OF THE ADJOURNMENT NOTICE DATED 07-03- 2022 ISSUED BY THE 1ST RESPONDENT Exhibit P9 COPY OF THE INTERIM ORDER IN WPC NO. 10824 OF 2022 DATED 29-03-2022 Exhibit P10 COPY OF THE LETTER DATED 30-03-2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P11 COPY OF THE ADJOURNMENT NOTICE DATED 05-11- 2022 ISSUED BY THE 1ST RESPONDENT Exhibit P12 COPY OF THE APPLICATION UNDER RTI DATED 15-11- 2022 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P13 COPY OF THE REPLY DATED 16-11-2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P14 COPY OF THE REPLY DATED 09-12-2022 ISSUED BY THE 3RD RESPONDENT Exhibit P15 COPY OF THE SHOW-CAUSE NOTICE DATED 29-05-2023 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2017- 18 Exhibit P16 COPY OF THE SHOW-CAUSE NOTICE DATED 29-05-2023 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2018- 19 Exhibit P17 COPY OF THE REPLY DATED 13-07-2023 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18 Exhibit P18 COPY OF THE REPLY DATED 13-07-2023 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2018-19