Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR.JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR.JUSTICE KAUSER EDAPPAGATH WEDNESDAY, THE 1ST DAY OF NOVEMBER 2023/10TH KARTHIKA, 1945 W.A.NO.1893 OF 2023 AGAINST THE JUDGMENT DATED 13.10.2023 IN W.P(C).NO.32843/2023 OF THE HIGH COURT OF KERALA APPELLANT(S)/PETITIONERS 1 TO 4:
1 M/S. GOLDEN TIMBER INDUSTRIES, XVII PERUMBAVOOR P.O, PERUMBAVOOR, ERNAKULAM, KERALA, REPRESENTED BY IT'S PROPRIETOR SHRI CHERAKKAKUDI ABDHULKHADAR RAFEEQUE, PIN - 683542 2 M/S.SREE AYYAPPA TRADERS V/731,NEAR KANGHIRANGAD VAIDYANATHA TEMPLE, CHENAYANNUR- MAVICHERY ROAD, KANGHIRANGAD PO, CHENAYANNURTHALIPARAMBA, KANNURREPRESENTED BY IT'S PROPRIETOR SHRI PRAMOTH MUPRATHADATHIL THANKAPPAN, PIN - 670142 3 ROYAL WOOD INDUSTRIES XIII/465-D, EANTHIKALA ARAYUR CHENKAI PO, NEYYATTINKARA, THIRUVANANTHAPURAM, REPRESENTED BY IT'S PROPRIETRESS SMT. SAFIYA ASHARAF, PIN - 695122 4 M/S.HINDUSTHAN WOOD PRODUCTS TC 59/1610, BALARAMAPURAM ROAD, VENGANOOR PO, VIZHINJAM, THIRUVANANTHAPURAM, REPRESENTED BY IT'S PROPRIETRESS SMT.REHUMA KAROTHUKUDY URANPILLAI, PIN - 695523 BY ADV.SMT.K.LATHA BY ADV.SRI.JOMTON F. PAYANKAN RESPONDENTS:
1 THE ADDITIONAL DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE, OFFICE OF THE PRINCIPAL ADDITIONAL DIRECTOR
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GENERAL, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVEN, KATHRIKADAVU, KALOOR P.O, KOCHI, PIN - 682017 2 THE ADDITIONAL / JOINT COMMISSIONER O/O THE COMMISSIONER OF CENTRAL GOODS & SERVICE TAX CHENNAI SOUTH, 692, MHU COMPLEX, ANNA SALAI, NANDANAM,CHENNAI., PIN - 600035 3 THE DEPUTY COMMISSIONER/ ADDITIONAL COMMISSIONER-1 OFFICE OF THE COMMISSIONER OF STATE TAX, STATE GOOODS AND SERVICES TAX DEPARTMENT, KERALA TAX TOWERS, KILLIPPALAM, KARAMANA PO, THIRUVANANTHAPURAM., PIN - 695002 4 THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX THIRUVANANTHAPURAM COMMISSIONARATE, PRESS CLUB ROAD, THIRUVANANTHAPURAM., PIN - 695001 5 CENTRAL ECONOMIC INTELLIGENCE BUREAU 6TH FLOOR, B-WING, JANPATH BHAVAN, NEW DELHI, PIN - 110001 6 ASSISTANT / DEPUTY COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX KANNUR DIVISION, KUZHIKUNNU PO, KANNUR, PIN - 670001 7 ASSISTANT / DEPUTY COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX THIRUVANANTHAPURAM SOUTH DIVISION, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695001 8 ASSISTANT / DEPUTY COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX PERUMBAVOOR DIVISION, G ARCADE, THOTTUMKAL ROAD, NEAR KSRTC BUS STAND, PERUMBAVOOR, PIN - 686542 BY SRI.SREELAL N WARRIER, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T D r . A.K. Jayasankaran Nambiar, J.
The petitioners in W.P.(C).No.32843 of 2023 are the appellants herein, aggrieved by the judgment dated 13.10.2023 of the learned Single Judge in the writ petition.
2. The brief facts necessary for disposal of the Writ Appeal are as follows:
The appellants had approached the writ court through the writ petition aforementioned impugning the action of the respondents in cancelling the registration certificates issued to them under the Central Goods and Services Tax Act [CGST Act]/State Goods and Services Tax Act [SGST Act], and also seeking a direction to the respondents to complete the adjudication proceedings of a show cause notice that had been issued to them, and in response to which, they had already submitted detailed replies before the respondents.
3. The learned Single Judge, who considered the matter, found that, on the facts of the case before him, nothing more was
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required to be done than direct the 2nd respondent to complete the adjudication process in respect of the show cause notice issued to the appellants, expeditiously, in accordance with law and after affording the appellants an opportunity to adduce evidence in support of their claims. The 2nd respondent was also directed to make an endeavour to finalise the adjudication proceedings in respect of the show cause notice expeditiously, and within a period of two months and to communicate its orders to the appellants.
4. We have heard Sri.Jomton F. Payankan, the learned counsel for the appellants as also Sri.Sreelal N. Warrier, the learned Standing Counsel for the respondents.
Before us, it is the submission of Sri.Jomton, the learned counsel for the appellants that the learned Single Judge ought to have set aside the orders cancelling the registration certificates issued to the appellants pending an adjudication by the 2nd respondent of the show cause notice issued to them. We find ourselves unable to accept the said submission of the learned counsel for the appellants. We note that the cancellation of the registration certificates issued to the appellants was as early as in February, 2023. It was almost two months later that Ext.P1 show cause notice was issued to them on 20.4.2023. It is not in dispute that the appellants have furnished a reply to the show cause notice
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and have waited for more than four months before pursuing the matter before the 2nd respondent and before this Court. While disposing the writ petition, the learned Single Judge, in our view, rightly, directed the 2nd respondent to complete the adjudication process in respect of the show cause notice taking note of the fact that the replies to the show cause notice had already been submitted by the appellants. It was perhaps considering the nature of the allegations in the show cause notice that the learned Single Judge did not deem it necessary to restore the registration certificates to the appellants pending an adjudication of the show cause notice by the 2nd respondent. We do not see any reason to disturb the directions of the learned Single Judge and take a different view in the matter of restoring the registration certificates to the appellants. The Writ Appeal fails, and is accordingly dismissed.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- DR. KAUSER EDAPPAGATH JUDGE
prp/2/11/23