Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 6TH DAY OF JUNE 2023 / 16TH JYAISHTA, 1945 WP(C) NO. 17387 OF 2023 PETITIONER:
MOHANDAS GANGADHARAN, AGED 71 YEARS PROPRIETOR, V.K.G STORES, 22/600, MUTTOM BAZAR, CHERTHALA, ALAPPUZHA, PIN – 688524 BY ADVS.
R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P.
RESPONDENTS:
1 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX PAYER SERVICE CIRCLE, MINI CIVIL STATION, NEAR GOVT HOSPITAL, CHERTHALA, ALAPPUZHA, PIN – 691013 2 JOINT COMMISSIONER (APPEALS), OFFICE OF JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT ASHRAMAM, KOLLAM, PIN – 691002 3 JOINT COMMISSIONER (APPEALS), OFFICE OF JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT KOTTAYAM, PIN – 686001 4 STATE TAX OFFICER (ARREAR RECOVERY), OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT BSNL BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA, PIN – 688001 GP SMT RESMITHA R CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.17387/2023 -:2:- Dated this the 6th day of June,2023 J U D G M E N T The writ petition is filed, inter alia, to direct the respondents 2/3 to consider and dispose of Ext P5 rectification petition, expeditiously, and until such time, to direct the respondents to defer further proceedings pursuant to Ext P1 assessment order and Ext P7 demand notice.
2.
The petitioner's case is that, aggrieved by Ext P1 order of assessment, the petitioner had preferred an appeal before the second respondent.
But, the second respondent had dismissed the appeal.
Being convinced that there is an error apparent in Ext P3 order, the petitioner has preferred Ext P5 rectification petition before the second respondent.
During the pendency of Ext P5, there is a likelihood of the respondents enforcing Ext P1 order. Hence, there
W.P.(C)No.17387/2023 -:3:- may be a direction to the respondents 2/3 to consider and dispose of Ext P5 rectification petition. Hence, the writ petition.
3.
Heard; Sri. R.Jaikrishna, the learned counsel appearing for the petitioner and the learned Government Pleader appearing for the respondents.
4.
Having considered the pleadings and materials on record, and taking note of the fact that Ext P5 rectification petition is pending consideration before the second respondent since 05.01.2023, I deem it appropriate to dispose of the writ petition as follows:
(i) The respondents 2/3 are directed to consider and dispose of Ext P5 rectification petition, in accordance with law and as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a certified copy of this judgment.
(ii) Until such time orders are passed on Ext P5
W.P.(C)No.17387/2023 -:4:- rectification petition, all further proceedings pursuant to Exts P1 and P7 shall stand deferred.
(iii) It is made clear that this Court has not considered anything on the merits of Ext P5 rectification petition.
Sd/- C.S.DIAS,JUDGE DST/06.06.23 //True copy// P.A.To Judge
W.P.(C)No.17387/2023 -:5:- APPENDIX PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 23.02.2022 EXHIBIT P2 A TRUE COPY OF THE SUMMARY OF ORDER IN FORM GST DRC-07 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 23.02.2022 EXHIBIT P3 A TRUE COPY OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT DATED 24.09.2022 EXHIBIT P4 A TRUE COPY OF THE SCREEN SHOT OF THE ONLINE PORTAL EVIDENCING RECEIPT OF THE APPEAL DATED NIL EXHIBIT P5 A TRUE COPY OF THE RECTIFICATION PETITION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05.01.2023 EXHIBIT P6 A TRUE COPY OF THE ACKNOWLEDGMENT EVIDENCING SUBMISSION OF THE RECTIFICATION PETITION DATED 07.01.2023 EXHIBIT P7 A TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER DATED 11.05.2023 EXHIBIT P8 A TRUE COPY OF THE LETTER ISSUED BY THE PETITIONER TO THE 3RD RESPONDENT DATED 20.05.2023 RESPONDENT’S EXHIBITS: NIL