Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 16TH DAY OF OCTOBER 2023 / 24TH ASWINA, 1945 WP(C) NO. 31800 OF 2023 PETITIONER:
POULOSE KALLELY PALLAPPAN, AGED 62 YEARS, S/O. PAILAPPAN KALLELY PARIYARAM, PARIYARAM, THRISSUR, KERALA – 680721.
PROPRIETOR OF KALLELY TIMBERS, 1/138-B, PARIYARAM, THRISSUR, KERALA, PIN – 680721.
BY ADV.
SRI. NIFFIN P. KAREEM RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANATHAPURAM -695002 REPRESENTED BY GOVERNMENT PLEADER, HIGH COURT OF KERALA, ERNAKULAM – 682031.
2 OFFICE OF THE STATE TAX OFFICER, DEPARTMENT OF SGST KERALA, CHALAKUDY, PIN – 680307.
BY ADV.
SMT. JASMINE M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 31800 OF 2023 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No.31800 of 2023 ------------------------- Dated this the 16th day of October, 2023 JUDGMENT 1.
The present writ petition has been filed impugning Exhibit P-4 Show Cause Notice in Form GST DRC – 01 dated 18.02.2022. The petitioner has filed reply to the said notice dated 18.02.2022 on 15.03.2022 vide Exhibit P-5. The petitioner vide Exhibit P-6 remind notice dated 08.05.2023 was given opportunity to appear in person in respect of his claim for input tax credit of Rs.60,071/- (Rupees Sixty thousand and seventy one only).
2.
Learned Counsel for the petitioner submits that after 08.05.2023 nothing has been communicated to the petitioner.
3.
Considering the above fact that there is no order against the petitioner, this writ petition appears to be misconceived and non- maintainable and hence it is hereby dismissed.
Sd/-
DINESH KUMAR SING
JUDGE Svn
WP(C) NO. 31800 OF 2023 3 APPENDIX OF WP(C) 31800/2023 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE FORM GST ASMT -10 NOTICE DATED 22/06/2020 EXHIBIT P2 TRUE COPY OF FORM GST ASMT -11 PROPER REPLAY TO OFFICE OF THE STATE TAX OFFICER DEPARTMENT OF SGST KERALA CHALAKUDY DATED 18/09/2020 EXHIBIT P3 TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER TO RESPONDENT DATED 13/11/2020 EXHIBIT P4 TRUE COPY OF THE FORM GST DRC - 01 DATED 18/02/2022 EXHIBIT P5 TRUE COPY OF FORM GST DRC - 06 REPLY TO THE SHOW CAUSE NOTICE DATED 15/02/2022 EXHIBIT P6 TRUE COPY OF THE REMINDER NOTICE DATED 08/05/2022