Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 20TH DAY OF OCTOBER 2023 / 28TH ASWINA, 1945 WP(C) NO. 30956 OF 2023 PETITIONER/S:
DIAMON TRADING 42/2164, MASJID ROAD, BIG BAZAR ROAD, PALAKKAD- REPRESENTED BY ITS MANAGING PARTNER SAYED EBRAHIM, PIN - 678014 BY ADVS.
K.P.PRADEEP SANAND RAMAKRISHNAN HAREESH M.R.
T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENT/S:
1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI , REPRESENTED BY ITS CHAIRMAN, PIN - 110001 3 CHIEF COMMISSIONER OF CENTRAL TAXES [(CGST) & CENTRAL EXCISE)], CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, COCHIN ERNAKULAM, PIN – 682018.
4 SUPERINTENDENT-CGST, PALAKKAD NORTH RANGE, CENTRAL TAX AND CENTRAL EXCISE, C.R. BUILINGS, METTUPALAYAM STREET, PALAKKAD, PIN - 678001
WP(C) NO. 30956 OF 2023.
2 5 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI- REPRESENTED BY ITS ADDITIONAL SECRETARY, PIN – 110001.
6 GOODS AND SERVICES TAX NETWORK EAST WING, 4TH FLOOR, WORLD MARK - 1, AEROCITY, NEW DELHI, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, PIN - 110037 7 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- KERALA, PIN - 695001 8 COMMISSIONER OF KERALA, STATE GST KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA.P.O. THIRUVANANTHAPURAM, KERALA, PIN - 695002 9 DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, KERALA, CHITTUR, PALAKKAD, PIN – 678102.
10 V. SADIQUE BASHA M/S LOOK ENTERPRISES, 6 SUBBAN STREET, THENI, TAMIL NADU, PIN – 625531.
BY ADV P.T.DINESH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30956 OF 2023.
3 J U D G M E N T The present writ petition has been filed with the following reliefs:
“i. To call for the records leading to issue Ext P2 and to issue a Writ of Certiorari or any other appropriate writ or writs or order or direction to quash P2 issued by the 4th respondent and to direct the 4th respondent to grant full credit to the input tax claim, as per the tax invoices in Ext P5, P5(a) and P5(b) issued by the respondent No 10;
ii.
Direct the respondents to pay cost of this proceedings; and iii. Grant any other relief, in the interest of justice, which this Hon'ble Court deems fit in the facts and circumstances of the case.” 2.
Heard Dr.K.P.Pradeep, learned counsel appearing for the petitioner, and Sri.P.T.Dinesh, learned counsel appearing for respondents 2 to 6.
3.
The Commercial Tax Department, Madurai Division detected some fraudulent passing of ITC by the supplier, M/s.Look Enterprises. It is stated that the said supplier/dealer had made bogus
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4 supplies to various recipients, including the petitioner. It was further noticed that the said supplier/dealer did not obtain registration under the GST, but a fake registration only for the purpose of facilitating false supplies. The petitioner has been put to notice that the petitioner was not eligible for input tax credit on the supplies made by the said non-listed supplier/dealer and the same could be reversed/paid along with interest. But, there is no order passed so far reversing the input tax credit claimed by the petitioner. Therefore, the communication, Ext.P2, impugned in the writ petition cannot be challenged before this Court. There is no reason for the petitioner to file the present writ petition, in as much as, there is no adverse orders so far passed against the petitioner. As and when some adverse orders are passed against the petitioner, it/he can take recourse to the appropriate remedy, which will be available to the petitioner as per law.
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5 With the aforesaid observation, the present writ petition is dismissed as not maintainable.
Pending interlocutory application, if any, in the writ petition would stand dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
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6 APPENDIX OF WP(C) 30956/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE IN 32AARFD0121GIZZ DATED 29/01/2021 Exhibit P2 TRUE COPY OF THE ORDER OC NO 77/2023 DATED 13-07-2023 ISSUED BY THE 4TH RESPONDENT Exhibit P3 TRUE COPY OF THE REGISTRATION DETAILS OF M/S LOOK ENTERPRISES IN GST PORTAL Exhibit P4 TRUE COPY OF THE FORM GSTR 1 FOR AUGUST 2021 DATED 4-9-2021 OF THE 10TH RESPONDENT Exhibit P4(a) TRUE COPY OF THE FORM GSTR 3B FOR THE MONTH OF AUGUST 2021 DATED 4-9-2021 OF THE 10TH RESPONDENT Exhibit P5 TRUE COPY OF THE TAX INVOICE NO 5 DATED 5-8- 2021 ISSUED BY THE 10TH RESPONDENT Exhibit P5(a) TRUE COPY OF THE TAX INVOICE NO 6 DATED 5-8- 2021 ISSUED BY THE 10TH RESPONDENT Exhibit P5(b) TRUE COPY OF THE TAX INVOICE NO 7 DATED 5-8- 2021 ISSUED BY THE 10TH RESPONDENT Exhibit P6 TRUE COPY OF THE E WAY BILL NO 5212 8381 7601 DATED 05-08-2021 Exhibit P6(a) TRUE COPY OF THE E WAY BILL NO 5212 8381 8852 DATED 05-08-2021 Exhibit P6(b) TRUE COPY OF THE E WAY BILL NO 5212 8381 0537 DATED 05-08-2021
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7 Exhibit P7 TRUE COPY OF THE BANK STATEMENT OF THE PETITIONER IN THE ACCOUNT MAINTAINED WITH HDFC BANK. KODUVAYUR BRANCH Exhibit P7(a) TRUE COPY OF THE RELEVANT PAGES OF THE BANK STATEMENT OF THE PETITIONER IN THE ACCOUNT MAINTAINED WITH THE SOUTH INDIAN BANK Exhibit P8 TRUE COPY OF THE TAX INVOICE NO DT 98 DATED 6-8-2021 ISSUED BY THE PETITIONER ExhibitP8(a) TRUE COPY OF THE TAX INVOICE NO DT 99 DATED 6-8-2021 ISSUED BY THE PETITIONER Exhibit P8(b) TRUE COPY OF THE TAX INVOICE NO DT 100 DATED 6-8-2021 ISSUED BY THE PETITIONER Exhibit P9 TRUE COPY OF THE TAX INVOICE NO DT 118 DATED 18-8-2021 ISSUED BY THE PETITIONER ExhibitP9(a) TRUE COPY OF THE TAX INVOICE NO DT 122 DATED 21-8-2021 ISSUED BY THE PETITIONER Exhibit P9(b) TRUE COPY OF THE TAX INVOICE NO DT 129 DATED 24-8-2021 ISSUED BY THE PETITIONER Exhibit P9(c) TRUE COPY OF THE TAX INVOICE NO DT 132 DATED 25-8-2021 ISSUED BY THE PETITIONER Exhibit P9(d) TRUE COPY OF THE TAX INVOICE NO DT 135 DATED 26-8-2021 ISSUED BY THE PETITIONER Exhibit P10 TRUE COPY OF THE E WAY BILL NO 5612 8420 4820 DATED 06-08-2021 GENERATED BY THE PETITIONER Exhibit P10(a) TRUE COPY OF THE E WAY BILL NO 5212 8422 0134 DATED 06-08-2021 GENERATED BY THE PETITIONER
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8 Exhibit P10(b) TRUE COPY OF THE E WAY BILL NO 5312 8425 4954 DATED 06-08-2021 GENERATED BY THE PETITIONER Exhibit P10(c) TRUE COPY OF THE E WAY BILL NO 5712 8779 6653 DATED 18-08-2021 GENERATED BY THE PETITIONER Exhibit P10(d) TRUE COPY OF THE E WAY BILL NO 5912 8861 3092 DATED 21-08-2021 GENERATED BY THE PETITIONER Exhibit P10(e) TRUE COPY OF THE E WAY BILL NO 5612 8910 5007 DATED 24-08-2021 GENERATED BY THE PETITIONER Exhibit P10(f) TRUE COPY OF THE E WAY BILL NO 5112 8972 7158 DATED 25-08-2021 GENERATED BY THE PETITIONER Exhibit P10(g) TRUE COPY OF THE E WAY BILL NO 5112 9010 0814 DATED 26-08-2021 GENERATED BY THE PETITIONER Exhibit P11 TRUE COPY OF THE REPLY SUBMITTED DATED 08-08- 2023 SUBMITTED BY THE PETITIONER TO THE 4TH RESPONDENT Exhibit P12 TRUE COPY OF THE VEHICLE REGISTRATION DETAILS OF TAK 7544 MENTIONED IN EXT P6 Exhibit P12(a) TRUE COPY OF THE VEHICLE REGISTRATION DETAILS OF TN 52 D3548 MENTIONED IN EXT P6(A) Exhibit P12(b) TRUE COPY OF THE VEHICLE REGISTRATION DETAILS OF TN 37 CK 6059 MENTIONED IN EXT P6(B)