Judgment
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. 30225 OF 2023 PETITIONER:
P JAGADISH AGED 64 YEARS P JAGADISH, PROPRIETOR, VEEPEEYES TRADE LINKS, XIX/234, KAITHA NORTH, CHETTIKULANGARA P O; MAVELIKKARA, ALAPPUZHA DISTRICT., PIN – 690 106.
BY ADV TOMSON T.EMMANUEL RESPONDENTS:
1 SUPERINTENDENT OF CGST AND CENTRAL EXCISE CENTRAL GOODS AND SERVICES TAX DEPARTMENT, NEAR BSNL TELEPHONE EXCHANGE, KAYAMKULAM RANGE, KAYAMKULAM, ALAPPUZHA DISTRICT, PIN – 690 502.
2 COMMISSIONER (GST) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI., PIN – 110 001.
OTHER PRESENT:
SREELAL N. WARRIOR-SC-CGST THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30225 OF 2023 2 DINESH KUMAR SINGH, J.
-------------------------------------------- WP(C) NO. 30225 OF 2023 -------------------------------------------- Dated this the 14th day of September, 2023 J U D G M E N T 1.
The present writ petition has been filed under Article 226 of the Constitution of India, to quash Ext.P5 and ExtP6 notices issued by the 1st respondent asking the petitioner to file pending returns in GSTR-3B for the month of February 2022 to March 2022 and further notice Ext.P6 has been issued asking the petitioner to furnish the returns within 15 days failing which the tax liability may be assessed under section 62 of the GST Act, based on the relevant materials available with the office.
2.
Learned Counsel for the petitioner submits that the petitioner is a registered dealer under the GST Act, 2017 with a registration certificate dated 18.12.2020. The petitioner did not file returns
WP(C) NO. 30225 OF 2023 3 under the provisions of the GST Act and therefore, the registration of the petitioner was cancelled with effect from 29.11.2022. It appears that the petitioner had taken supply as unregistered dealer.
Petitioner’s registration was restored on 31.05.2023. The petitioner was admittedly unregistered dealer from 29.11.2022 to 31.05.2023.
The petitioner had taken supply on 08.03.2023 from IREL (India) Ltd. as per Ext. P3.
3.
The Learned Counsel for the petitioner submits that IREL has been requested to issue revised invoices for the supply of the goods taken by the petitioner. The Learned Counsel for the petitioner further submits that IREL in Ext.P7 dated 06.09.2023 has requested some time to issue revised invoices for the supply of the goods taken by the petitioner. It has been stated that the IREL will take necessary steps and issue the revised invoices. IREL has intimated that they are in
WP(C) NO. 30225 OF 2023 4 process of receiving the revised invoices and the same will be issued at the earliest. Learned Counsel for the petitioner submits that vide Ext. P6, the petitioner was granted 15 days time. But the time granted by Ext.P6 is already over. The Learned Counsel for the petitioner submits that IREL may take some time to process the request of the petitioner for issuing the revised invoices and he may be granted a little more time to file returns in pursuance to Ext. P5 dated 13.06.2023 and Ext.P6 dated 26.08.2023.
4.
The petitioner has approached IREL for issuing the revised invoices after the time for filing the return got expired. The petitioner cannot be granted time on ground of spacious him approaching the IREL for issuing revised invoices.
It can be seen that the petitioner has taken steps immediately on receipt of the notice dated 13.06.2023. More than three months have gone by
WP(C) NO. 30225 OF 2023 5 since 13.06.2023, i.e, the date of request of the petitioner for revised invoices. Ext.P7 is the communication from IREL dated 06.09.2023.
5.
In view thereof, I find it is difficult to extend further time for filing the returns and restrain the authorities from taking the proceedings under section 46 of the GST Act to wait for issuance of revised invoices by IREL. However, as last opportunity, if the petitioner files returns within a period of three weeks from today, the same shall be processed in accordance with the law.
6.
With the aforesaid directions, the present Writ petition is disposed of.
Sd/- DINESH KUMAR SINGH JUDGE rpr
WP(C) NO. 30225 OF 2023 6 APPENDIX OF WP(C) 30225/2023 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF REGISTRATION CERTIFICATE DATED 18.12.2020 ISSUED UNDER THE GST ACT Exhibit P2 TRUE COPY OF FORM GST REG-19 ORDER FOR CANCELATION OF REGISTRATION DATED 29.11.2022 UPLOADED IN THE OFFICIAL WEBSITE MADE BY 1ST RESPONDENT Exhibit P3 TRUE COPY OF INVOICE NO.IRE/RED/ST/58 DATED 08.03.2023 ISSUED TO PETITIONER BY IREL (INDIA)LTD; UDYOGAMANDAL AS AN UN-REGISTERED DEALER UNDER GST Exhibit P4 TRUE COPY OF FORM GST REG-22 DATED 31.05.2023 ISSUED TO PETITIONER, BY 1ST RESPONDENT UPON RESTORING GST REGISTRATION Exhibit P5 TRUE COPY OF LETTER DATED 13.06.2023 ISSUED TO PETITIONER BY 1ST RESPONDENT IN PROPOSING TO INITIATE ACTION FOR NON-FILING OF GST RETURNS Exhibit P6 TRUE COPY OF FORM GSTR-3A APPEARING IN GSTIN ONLINE PORTAL, NOTICE TO RETURN DEFAULTER U/S.46.
Exhibit P7 TRUE COPY OF LETTER NO.RED/2023/481 DATED 06.09.2023 ISSUED BY IREL (INDIA) LTD;
UDYOGAMANDAL SEEKING SOME TIME TO ISSUE REVISED INVOICE.