Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 27TH DAY OF JUNE 2023 / 6TH ASHADHA, 1945 WP(C) NO. 19448 OF 2021 PETITIONER:
KOHINOOR FLOORS PVT.LTD., 3/263, A.N.H.BYPASS, KANNADIKADU, NEAR VYTILLA, MARADU P.O., KOCHI-682304, REPRESENTED BY ITS MANAGING DIRECTOR MR.SUNIL GEORGE OOMEN.
BY ADVS.
ANIL D. NAIR TELMA RAJU SANGEETH JOSEPH JACOB CHRISTINA ANNA PAUL ARAVIND SREEKUMAR RESPONDENT:
STATE TAX OFFICER SQUAD NO.V, SGST DEPARTMENT, ERNAKULAM-682015.
OTHER PRESENT:
SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19448 OF 2021 2 Dated this the 27th day of June, 2023 JUDGMENT The writ petition is filed to quash Ext.P9 order passed by the respondent.
2. The petitioner’s case is that, it is a Company trading in tile materials and other allied products and is an assessee under the Goods and Services Tax Act.
Pursuant to the inspection conducted at the petitioner’s premises by the respondent, they were served with a show cause notice. Although the petitioner filed a detailed reply, the respondent has now passed Ext.P9 order on 6.9.2021. The main allegation against the petitioner is with regard to the genuineness of the transactions of its sister concern. It is without verifying the books of account of the petitioner's sister concern, that Ext.P9 order is passed. Ext.P9 is ex-facie illegal and arbitrary. Hence, the writ petition.
3. Heard; Sri.Anil D. Nair, the learned counsel
WP(C) NO. 19448 OF 2021 3 appearing for the petitioner and Smt. Thushara James, the learned Senior Government Pleader appearing for the respondent.
4. On a perusal of Ext.P9 order, it shows that it is an order passed under Section 74(9) of the Central Goods and Services Tax Act, 2017 (in short CGST, Act). An order passed under Section 74(9) of the CGST Act is appealable under Section 107 of the CGST Act.
In the light of the alternative statutory remedy available to the petitioner, I am not inclined to entertain the writ petition under Article 226 of the Constitution of India.
Resultantly, without prejudice to the right of the petitioner to work out its statutory remedies in accordance with law, the writ petition is dismissed.
Sd/- rmm30/6/2023 C.S.DIAS, JUDGE
WP(C) NO. 19448 OF 2021 4 APPENDIX OF WP(C) 19448/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE DATED 19.06.2020 ALONG WITH GST DRC-01A OF THE RESPONDENT.
Exhibit P2 TRUE COPY OF THE REPLY DATED 16.07.2020 FILED BY THE PETITIONER.
Exhibit P3 TRUE COPY OF THE NOTICE DATED 23.07.2021.
Exhibit P4 TRUE COPY OF THE POSTING NOTICE FOR HEARING ON 01.09.2021.
Exhibit P5 TRUE COPY OF THE REPLY DATED 23.08.2021 SUBMITTED BY THE PETITIONER.
Exhibit P6(A) TRUE COPY OF THE PROCEEDINGS WITH MEL FLOORINGS PRIVATE LIMITED.
Exhibit P6(B) TRUE COPY OF THE REQUEST FOR ADJOURNMENT DATED 07.09.2021 WITH MEL FLOORINGS PRIVATE LIMITED.
Exhibit P6(C) TRUE COPY OF THE REQUEST FOR ADJOURNMENT DATED 07.09.2021 WITH MEL FLOORINGS PRIVATE LIMITED.
Exhibit P7(A) TRUE COPY OF THE PROCEEDINGS WITH SUNIL STEELS PRIVATE LIMITED.
Exhibit P7(B) TRUE COPY OF THE REQUEST FOR ADJOURNMENT DATED 07.09.2021 WITH SUNIL STEELS PRIVATE LIMITED.
Exhibit P7(C) TRUE COPY OF E-MAIL DATED 07.09.2021 OF THE RESPONDENT WITH SUNIL STEELS PRIVATE LIMITED.
WP(C) NO. 19448 OF 2021 5 Exhibit P8(A) TRUE COPY OF THE PROCEEDINGS WITH M/S.M.O.POONNEN.
Exhibit P8(B) TRUE COPY OF THE REQUEST FOR ADJOURNMENT DATED 07.09.2021 WITH M/S.M.O.POONNEN.
Exhibit P8(C) TRUE COPY OF THE E-MAIL DATED 07.09.2021 OF THE RESPONDENT WITH M/S.M.O.POONNEN.
Exhibit P9 TRUE COPY OF THE ORDER DATED 06.09.2021 OF THE RESPONDENT.