Judgment
W.P(C).No.29914 of 2023 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 14TH DAY OF SEPTEMBER 2023 / 23TH BHADRA, 1945 WP(C) NO. 29914 OF 2023 PETITIONER/S:
1 M/S MUNDETH PLYBOARDS.
REPRESENTED BY ITS MANAGING PARTNER MR. M.A. RAFEEQ O.P. NO. IV/ X/625, EDAVOOR P.O., KOOVAPPADY. ERNAKULAM DIST., PIN - 683544 2 M.A. RAFEEQ AGED 55 YEARS S/O ABOOBACKER (LATE) MUNDETH HOUSE EDAVOOR. P.O., KOOVAPPADY. ERNAKULAM DIST. PIN - 683 544, PIN - 683544 BY ADV N.S.REHNA RESPONDENT/S:
1 1. THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR, ERNAKULAM DIST., PIN - 683542 2 THAHASILDAR KUNNATHUNADU THALUK PERUMBAVOOR, ERNAKULAM DIST., PIN - 683542 OTHER PRESENT:
RESHMITA RAMACHANDRAN -GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C).No.29914 of 2023 2 J U D G M E N T Dated this the 14th day of September, 2023 1. Heard Ms.N.S. Rehna, learned counsel for petitioners as well as Ms. Reshmita Ramachandran Government Pleader learned appearing for the respondents.
2. This writ petition is filed under Article 226 of the Constitution of India questioning the Ext.P2 revenue recovery notice in respect of GST dues of Rs.1,39,35,225/-. I find no ground to entertain this writ petition inasmuch as the petitioner has failed to avail the statutory remedy of appeal against the assessment order. The court cannot help at all a person who is in default of statutory dues.
3. In view thereof, the writ petition is dismissed. However, the petitioner is permitted to approach the Commissioner under Section 80 of the GST Act, 2017 for payment of the dues in there
W.P(C).No.29914 of 2023 3 instalments, the Commissioner will take a decision in accordance with law, on the said application.
4. With the aforesaid liberty, the writ petition stands dismissed.
Sd/-
DINESH KUMAR SINGH JUDGE AP
W.P(C).No.29914 of 2023 4 APPENDIX OF WP(C) 29914/2023 PETITIONER EXHIBITS Exhibit -P1 EXHIBIT -P1 NOTICE UNDER SEC.46 OF GSTR- 3A DATED 15/05/2019 Exhibit- P2 EXHIBIT- P2 NOTICE UNDER SECTION 36 OF FORM II OF REVNUE RECOVERY ACT Exhibit - P2(a) EXHIBIT- P2(A) ENGLISH TRANSLATION OF EXHIBIT P2 RESPONDENTS EXHIBITS : NIL