Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 3RD DAY OF OCTOBER 2023 / 11TH ASWINA, 1945 WP(C) NO. 31106 OF 2023 PETITIONER:
RAJESHKUMAR VIJAYAKUMAR KHAITAN AGED 43 YEARS 12/498, KALATHIL ARCADE, OPP RELIANCE POWER HOUSE, N.H ROAD, VADAKKUMURI, PALAKKAD, 32,PIN – 678 701.
BY ADVS.
ELDHO MATHEW RASMI NAIR T.
RESPONDENTS:
1 DEPUTY COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, PALAKKAD DIVISION, METTUPPALAYAM STREET, PALAKKAD, PIN – 678 001.
2 SUPERINTENDENT CHITTUR RANGE DIVISION, PALAKKAD DIVISION COMMISSIONERATE, CENTRAL TAX AND CENTRAL EXCISE PALAKKAD DIVISION, PALAKKAD, PIN – 678 001.
OTHER PRESENT:
SREELAL WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, ALONG WITH WP(C).31118/2023, 31209/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.31106, 31118 & 31209 of 2023 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 3RD DAY OF OCTOBER 2023 / 11TH ASWINA, 1945 WP(C) NO. 31118 OF 2023 PETITIONER:
RAJESHKUMAR VIJAYAKUMAR KHAITAN AGED 43 YEARS 12/498, KALATHIL ARCADE, OPP RELIANCE POWER HOUSE, N.H ROAD, VADAKKUMURI, PALAKKAD, 32,PIN – 678 701.
BY ADVS.
ELDHO MATHEW RASMI NAIR T.
RESPONDENTS:
1 DEPUTY COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, PALAKKAD DIVISION, METTUPPALAYAM STREET, PALAKKAD, PIN – 678 001.
2 SUPERINTENDENT, CHITTUR RANGE DIVISION, PALAKKAD DIVISION COMMISSIONERATE, CENTRAL TAX AND CENTRAL EXCISE, PALAKKAD DIVISION, PALAKKAD, PIN – 678 001.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, ALONG WITH WP(C).31106/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.31106, 31118 & 31209 of 2023 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 3RD DAY OF OCTOBER 2023 / 11TH ASWINA, 1945 WP(C) NO. 31209 OF 2023 PETITIONER:
RAJESHKUMAR VIJAYAKUMAR KHAITAN, AGED 43 YEARS RAJESHKUMAR VIJAYAKUMAR KHAITAN, 12/498, KALATHIL ARCADE, OPP RELIANCE POWER HOUSE, N.H ROAD, VADAKKUMURI, PALAKKAD, 32,, PIN – 678 701.
BY ADVS.
ELDHO MATHEW RASMI NAIR T.
RESPONDENTS:
1 DEPUTY COMMISSIONER DEPUTY COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, PALAKKAD DIVISION, METTUPPALAYAM STREET, PALAKKAD, PIN – 678 001.
2 SUPERINTENDENT SUPERINTENDENT, CHITTUR RANGE DIVISION, PALAKKAD DIVISION COMMISSIONERATE, CENTRAL TAX AND CENTRAL EXCISE, PALAKKAD DIVISION, PALAKKAD, PIN – 678 001.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, ALONG WITH WP(C).31106/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.31106, 31118 & 31209 of 2023 4 DINESH KUMAR SINGH, J.
-------------------------------------------- WP(C) Nos.31106, 31118 & 31209 of 2023 -------------------------------------------- Dated this the 3rd day of October, 2023 J U D G M E N T 1.
The present writ petitions have been filed for quashing of Ext.P2 Form GST DRC-01- the summary of proposed tax penalty issued by the 2nd respondent. The petitioners were issued Ext.P1 detailed show cause notices and the petitioners have not filed any reply to the said show cause notices nor any reply have been filed to the Form GST DRC-01.
2.
Sri. Sreelal N. Warrier, Learned Standing Counsel for the respondents submits that petitioners may be given some time to file reply to the show cause notices and the same shall be adjudicated in accordance with law for finalizing the assessment order.
3.
The Learned Counsel for the petitioners submits that he will file reply to the said show cause
WP(C) Nos.31106, 31118 & 31209 of 2023 5 notices within a period of two weeks from today.
4.
Considering the aforesaid stand of the Learned Counsel for Revenue as well as the Learned Counsel for the petitioners, these writ petitions are disposed of with liberty to the petitioners to file reply to the Ext.P1 show cause notices and the detailed report on or before 17.10.2023. If the petitioners file reply, the same shall be adjudicated in accordance with law expeditiously.
5.
It is made clear that no further time shall be granted to the petitioners to file reply to the said Ext.P1 show cause notices. If the petitioners did not cooperate with the adjudication of the show cause notice, the authority would be free to proceed with adjudication and finalize the assessment.
Sd/- DINESH KUMAR SINGH JUDGE rpr
WP(C) Nos.31106, 31118 & 31209 of 2023 6 APPENDIX OF WP(C) 31118/2023 PETITIONER’S EXHIBITS Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 02.01.2023 Exhibit P2 A TRUE COPY OF THE FORM GST DRC-01 DATED 14.07.2023
WP(C) Nos.31106, 31118 & 31209 of 2023 7 APPENDIX OF WP(C) 31209/2023 PETITIONER’S EXHIBITS Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 28.12.2022 Exhibit P2 A TRUE COPY OF THE FORM GST DRC-01 DATED 14.07.2023 ISSUED BY THE 2ND RESPONDENT
WP(C) Nos.31106, 31118 & 31209 of 2023 8 APPENDIX OF WP(C) 31106/2023 PETITIONER’S EXHIBITS Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 16.03.2023.
Exhibit P2 A TRUE COPY OF THE FORM GST DRC-01 DATED 14.07.2023 ISSUED BY THE 2ND RESPONDENT.