Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 4TH DAY OF OCTOBER 2023 / 12TH ASWINA, 1945 WP(C) NO. 28241 OF 2023 PETITIONER:
POLYGUARDS EQUIPMENT & TOOLS PRIVATE LTD., KIZHAKKAMBALAM, KERALA, INDIA,PIN – 683562.
REPRESENTED BY ITS, MANAGING DIRECTOR, MR. BABY OJ, BY ADV.
SMT. AMMU CHARLES RESPONDENTS:
1 DEPUTY COMMISSIONER, OFFICE OF DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE (PRODUCE), MATTANCHERY, ERNAKULAM, KERALA, PIN – 682002.
2 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY), MINI CIVIL STATION, ALUVA, ERNAKULAM,, KERALA, PIN – 683101.
BY ADV.
SMT. JASMINE M. M.- GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28241 OF 2023 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No.28241 of 2023 ------------------------- Dated this the 4th day of October, 2023 JUDGMENT 1.
The present writ petition has been filed by the petitioner impugning Exhibit P-5 order wherein the petitioner has been assessed for short payment of Rs.52,249/- (Rupees Fifty two thousand two hundred and forty nine only) for the assessment year 2017-18 on which the interest and penalty has been imposed for a total amount of Rs.1,11,651/- (Rupees One lakh eleven thousand six hundred and fifty one only) has been demanded for which Exhibit P-6 revenue recovery notice has been issued.
2.
The Learned Counsel for the petitioner submits that the difference in payment of tax is due to the initial technical error and failure and now the defects has been cured and if the tax paid by the petitioner is considered in view of GSTR 3B and GSTR 1, there is no difference for which it has been held that the petitioner has made short payment of GST of Rs.52,249/- (Rupees Fifty two thousand two hundred and forty nine only). Learned Counsel for the petitioner also submits that the petitioner was
WP(C) NO. 28241 OF 2023 3 not aware of the order in Exhibit P-5 and she came to know about the same only on receipt of Exhibit P-6 notice dated 10.08.2023.
3.
The petitioner instead of taking remedial steps provided under the statute of the GST Act, 2017, approached this Court by filing the present writ petition. This Court is not an appellate authority against the assessment orders passed by the competent authority under the provisions of the GST Act, 2017 and, therefore, it is not inclined to interfere with the impugned orders, Exhibits P-5 and P-6.
4.
The Learned Counsel for the petitioner submits that the petitioner may be permitted to file rectification application as there is no difference between GSTR 3B and GSTR 1. On comparing the aforesaid forms, no difference for the which the petitioner has been assessed for short payment of Rs.52,249/- (Rupees Fifty two thousand two hundred and forty nine only).
5.
Ms. M. M. Jasmine, Learned Government Pleader, however, submits that the impugned order Exhibit P-5 is dated 16.02.2022 and the limitation provided under Section 161 for filing the rectification is only six months. However there is no limitation with respect to some arithmetical or clerical mistakes.
WP(C) NO. 28241 OF 2023 4 6.
Considering the aforesaid submission of the Learned Government Pleader, the petitioner is permitted to file rectification application within fifteen days from today, and if the petitioner files rectification application within fifteen days, the same shall be considered in accordance with law and the order impugned in Exhibit P-5 may be revised accordingly.
With the aforesaid directions, the present writ petition is disposed of.
Sd/-
DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 28241 OF 2023 5 APPENDIX OF WP(C) 28241/2023 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE COMPLAINT FILED BY THE PETITIONER TO GST COMPUTER CELL, ERNAKULAM DATED 19.11.2019 EXHIBIT P1(a) TRUE COPY OF THE COMPLAINT FILED BY THE PETITIONER TO GST COMPUTER CELL, ERNAKULAM DATED 27.11.2019 EXHIBIT P2 TRUE COPY OF FORM GST DRC-01A DATED 13.07.2020 SENT BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2(a) TRUE COPY OF THE ANNEXURE TO FORM GST DRC- 01A DATED 30.10.2020 SENT BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3 TRUE COPY OF REPLY DATED 30.11.2020 SENT BY THE PETITIONER TO THE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF SHOW CAUSE NOTICE DATED 27.12.2021 SENT TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF ORDER DATED 16.02.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 10.08.2023 SENT BY THE 2ND RESPONDENT TO THE PETITIONER