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. 18516 OF 2023 PETITIONER/S:
ACCOLADES MEDIA AND COMMUNICATIONS, 48/107, ANJIPARAMBIL BUILDINGS, PONNURUNNI BYE PASS, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER SRI.
JAGESH B NAIR, PIN - 682019
BY ADVS.
K.S.HARIHARAN NAIR G.REMADEVI HARIMA HARIHARAN RAJATH R NATH DHEERAJ SASIDHARAN
RESPONDENT/S:
1 STATE TAX OFFICER, SECOND CIRCLE, OFFICE OF THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY, CIVIL STATION, KAKKANAD, PIN - 682030 2 ASSISTANT STATE TAX OFFICER TAX PAYER SERVICES CIRCLE, VYTTILA, STATE GST DEPARTMENT, MINI CIVIL STATION, TRIPPUNITHURA, PIN - 682301 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
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NORTH BLOCK, NEW DELHI, PIN - 110001 5 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV M.S.AMAL DHARSAN
OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T The present writ petition under Article 226 of the Constitution of India has been filed for the following reliefs:
“i. Call for the records leading to Ext. P1 and P2 notices and quash the same by issuing a writ of certiorari or any other appropriate writ, direction or order.
ii. To declare that Sections 16(2)(c), 16(2)(aa) read with Rule 36(4) of the GST Acts and Rules are ultra vires and are against Article 14, Article 19(1)(g), and Article 300A of the Constitution of India.
iii. To declare that in case of detection of any mismatch in the GSTR 2A and 3B of any assessee under GST laws, the SGST Department must conduct a cross-verification and determine whether the assessee or his supplier has failed to upload their transaction details properly.
iv. To declare that once the purchaser assessee is found to possess valid tax-suffered invoice, the Department shall initiate action against the supplier assessee to recover unpaid tax instead of denying the eligible ITC of the purchaser assessee.
v. Issue any other writ, direction or order found fit and
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proper by this Honorable Court on the facts and in the circumstances of this case.”
2.
The petitioner did not file the reply to the Ext.P1 show cause notice for which a reminder was issued on 15.05.2023 in Ext.P2. Instead of filing the reply to the show cause notice, the petitioner approached this Court. It is well settled that against the show cause notice, a writ petition is not maintainable except on some settled grounds.
3.
I do not find that the show cause notice issued by the authority is without jurisdiction. Therefore, this writ petition is disposed of with liberty to the petitioner to file the reply within a period of fifteen days to the show cause notice in Ext.P1. If the petitioner files the reply, the authority will proceed with the matter for finalising and pass orders. If the petitioner does not file the reply, the authority may pass an ex parte order.
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Interim order, if any granted, shall stand vacated.
The writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
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APPENDIX OF WP(C) 18516/2023
PETITIONER EXHIBITS Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 28-12-2021 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF THE HEARING NOTICE DATED 15-05-2023 ISSUED BY THE 2ND RESPONDENT Exhibit P3 COPY OF THE INTERIM ORDER IN WP(C) NO.
16237/2023 DATED 23-05-2023 PASSED BY THE HON'BLE HIGH COURT OF KERALA