Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19TH DAY OF SEPTEMBER 2023 / 28TH BHADRA, 1945 WP(C) NO. 30292 OF 2023 PETITIONER/S:
M/S. M J GOLD, T C NO. X/1095, COPPEN LANE, NEAR NEW CHURCH, THRISSUR - 680001, REPRESENTED BY ITS MANAGING PARTNER, SRI. M K ANTOCHAN.
BY ADV TOMSON T.EMMANUEL RESPONDENT/S:
1 JOINT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, SGST COMPLEX, POOTHOLE, THRISSUR., PIN - 680004 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI -110 023, REPRESENTED BY ITS UNDER SECRETARY, PIN - 110023 3 STATE OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY TO GOVT. TAXES DEPARTMENT, PIN - 695001 4 COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P O; THIRUVANANTHAPURAM., PIN - 695022 OTHER PRESENT:
SMT.RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30292 OF 2023.
2 J U D G M E N T
The present writ petition has been filed by the petitioner impugning Ext.P6 communication dated 4.9.2023 and Ext.P7 order blocking the electronic credit ledger of the petitioner.
2.
The petitioner has been informed vide Ext.P6 dated 4.9.2023 that input tax credit of Rs.9,58,000/- was blocked for the petitioner's GST registration number (GSTIN 32AAOFM7935N1ZM). The learned counsel for the petitioner submitted that no opportunity was afforded to the petitioner before issuing the communication dated 4.9.2023, Ext.P6, and blocking of his credit ledger as per Ext.P7 on the same date.
3.
Learned
Government
Pleader
on instructions, submits that, in fact, the petitioner was not afforded any opportunity before issuing communication, Ext.P6, and order, Ext.P7.
WP(C) NO. 30292 OF 2023.
3 4.
Considering the aforesaid facts, the writ petition is disposed of with a direction to the petitioner to appear before the first respondent at 3.00 p.m. tomorrow (20.09.2023) with all relevant documents, for the first respondent to take a fresh decision, in accordance with law. If the decision making process is delayed or the first respondent is unable to take a decision tomorrow, the petitioner's electronic credit ledger shall be unblocked to enable the petitioner to file its return. The first respondent shall make earnest efforts to pass fresh orders as above tomorrow itself.
With the aforesaid directions, the writ petition stands finally disposed of. Pending interlocutory applications, if any, in the writ petition would stand dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 30292 OF 2023.
4 APPENDIX OF WP(C) 30292/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF TAX INVOICE NO.BST/SALE/47/22-23 DATED 20.12.2022 ISSUED TO PETITIONER, BY M/S.BLUE STAR TRADING CO, DELHI-110085, HAVING GSTIN 07BCGPT1510D1Z0 Exhibit P2 TRUE COPY OF TAX INVOICE NO.BST/SALE/75/22-23 DATED 22.12.2022 ISSUED TO PETITIONER, BY M/S.BLUE STAR TRADING CO, DELHI-110085, HAVING GSTIN 07BCGPT1510D1Z0 Exhibit P3 TRUE COPY OF GSTR-2B FOR DECEMBER 2022 AVAILABLE IN THE GSTIN PORTAL, WITH EXT P1 AND P2 TRANSACTIONS OF TAX INVOICES Exhibit P4 TRUE COPY OF GSTR 3B ONLINE RETURN DATED 17.01.2023 SUBMITTED BY PETITIONER, FOR THE MONTH OF DECEMBER 2022 DURING THE YEAR 2022- 23, AFTER TAKING INPUT TAX CREDIT WITH EXT P1 AND P2 TAX INVOICES Exhibit P5 TRUE COPY OF LEDGER ACCOUNT FOR 01.12.2022 TO 31.03.2023 OF PETITIONER, IN RESPECT OF THE SUPPLIER, M/S. BLUE STAR TRADING COM, DELHI Exhibit P6 TRUE COPY OF E-MAIL DATED 04.09.2023 RECEIVED FROM GSTIN SITE TO PETITIONER, WHEREIN INTIMATED BLOCKING OF ITC BY 1ST RESPONDENT.
Exhibit P7 TRUE COPY OF BLOCKED CREDIT LEDGER FOR THE PERIOD 01.08.2023 TO 06.09.2023 HAVING REFERENCE NO.BL3209230000001 IN BLOCKING IGST FOR A SUM OF RS.9,58,000/- MADE BY 1ST RESPONDENT, AVAILABLE IN THE GSTIN PORTAL.
Exhibit P8 TRUE COPY OF TRANSACTION CONFORMATION DATED 07.09.2023 ISSUED BY SOUTH INDIAN BANK LTD;
WP(C) NO. 30292 OF 2023.
5 FOR RTGS MADE TO BLUE STAR TRADING CO.
Exhibit P9 TRUE COPY OF THE PRESS RELEASE DATED 04.05.2018 ISSUED BY THE CBIC Exhibit P10 TRUE COPY OF THE PRESS RELEASE DATED 18.10.2018 ISSUED BY THE CBIC Exhibit P11 TRUE COPY OF THE JUDGMENT DATED 24.02.2021 OF THE HON'BLE MADRAS HIGH COURT IN W.P(MD).
2127/2021 (M/S. D.Y. BEATHEL ENTERPRISES VERSUS THE STATE TAX OFFICER (DATA CELL), (INVESTIGATION WING) COMMERCIAL TAX BUILDINGS, TIRUNELVELI).
Exhibit P12 TRUE COPY OF CIRCULAR NO.123/42/2019-GST DATED 11.11.2019 ISSUED BY PRINCIPAL COMMISSIONER (GST), GST POLICY WING, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Exhibit P13 TRUE COPY OF INTERIM ORDER DATED 10.11.2022 IN WP(C) NO.35797 OF 2022, PASSED BY THIS HON'BLE COURT, IN SIMILAR SET OF FACT