Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 9TH DAY OF NOVEMBER 2023 / 18TH KARTHIKA, 1945 WP(C) NO. 36581 OF 2023 PETITIONER:
AMBIKA SUMATHY AMMA, AGED 70 YEARS, W/O. LATE BHANUVIKRAMAN PILLAI, MANAGING PARTNER, ATHULYA MEDICAL STORE 13/474, PUNALUR, KOLLAM DISTRICT, PIN – 691 305.
BY ADV.
SRI. A. SANIL KUMAR RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, KERALA GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.
2 DEPUTY COMMISSIONER, TAX PAYER SERVICES, STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE JOINT COMMISSIONER, ASRANIAM, KOLLAM, PIN – 691 001.
3 STATE TAX OFFICER – 1, KERALA GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE STATE TAX OFFICER, MINI CIVIL STATION, PUNALUR, KOLLAM, PIN – 691 305.
BY ADV.
SMT. JASMINE M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 36581 OF 2023 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No.36581 of 2023 ------------------------- Dated this the 9th day of November, 2023 JUDGMENT 1.
The present writ petition has been filed impugning Exhibit P-4 order dated 18.10.2022 passed by State Tax Officer, Kerala Goods and Services Tax Department, Mini Civil Station, Punalur under Section 73 read with Rule 142 of the Kerala Goods and Services Tax Act, 2017.
Against the said order there is an effective alternate remedy of appeal under the provision of Section 107 of the Act. Instead of filing the appeal on time, the petitioner has approached this Court under Article 226 of Constitution of India. This Court does not find there is any jurisdictional error or violation of the fundamental right of the petitioner, which would enable him to approach this Court under Article 226 of Constitution of India.
2.
Therefore, the present writ petition is dismissed as not maintainable before this Court. However, it will be open to the petitioner to approach the Appellate Authority under Sub-section (1) of Section 107 of the Central Goods and Services Tax Act, 2017 against Exhibit P-4 order which is in respect of financial year 2017-18
WP(C) NO. 36581 OF 2023 3 in respect of which the Central Board of Indirect Taxes as provided by the Notification 53/2023, to file appeal upto 31.01.2024. If the petitioner files the appeal as mentioned above, the same shall be considered expeditiously in accordance with the law.
Sd/-
DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 36581 OF 2023 4 APPENDIX OF WP(C) 36581/2023 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE CASE PROCEEDINGS NO.
32CYWPS4601RIZJ/17-18
F.Y-2017-18,
DATED 12.04.2021 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT P2 TRUE COPY OF THE REPLY DATED NIL SUBMITTED BY THE 3RD RESPONDENT BY THE PETITIONER EXHIBIT P3 TRUE COPY OF THE SHOW CAUSE NOTICE BEARING REFERENCE NO.32CYWPS4601R1ZJ, DATED 08.07.2021 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT P4 TRUE COPY OF THE ORDER NO.STO1/32CYWPS4601R1ZJ/ 17-18/ORDER U/S 73, DATED 18.10.2022 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT P5 TRUE COPY OF THE FORM GST ASMT - 12 DATED 18.11.2022 ISSUED BY THE 3RD RESPONDENT EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 03.07.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER ALONG WITH ITS ENGLISH TRANSLATION