Judgment
WP(C) NO. 17464 OF 2023 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 31ST DAY OF MAY 2023 / 10TH JYAISHTA, 1945 WP(C) NO. 17464 OF 2023 PETITIONER/S:
MAJEED SHANAVAS AGED 41 YEARS S/O ABDUL MAJEED, ERATTAVILA VEEDU, CHENKAVILA, AYIRA P.O., KARODE, THIRUVANANTHAPURAM DIST., PIN - 695502 BY ADV S.JUSTUS RESPONDENT/S:
1 KERALA STATE ELECTRICITY BOARD - KSEB REPRESENTED BY ITS SECRETARY, VYDUTHI BHAVAN, PATTOM, THIRUVANANTHAPURAM, PIN - 695004 2 DEPUTY CHIEF ENGINEER KERALA STATE ELECTRICITY BOARD LTD., TRANSMISSION CIRCLE, POWER HOUSE BUILDING, EAST FORT, THIRUVANANTHAPURAM, PIN - 695023 3 ASSISTANT EXECUTIVE ENGINEER KERALA STATE ELECTRICITY BOARD LTD., 220 KV SUB DIVISION, POTHENCODE, THIRUVANANTHAPURAM, PIN - 695584 4 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, NEYYATTINKARA, THIRUVANANTHAPURAM, PIN - 695121 OTHER PRESENT:
gp smt resmitha r chandran ,sc riji rajendran THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17464 OF 2023 2 JUDGMENT The writ petition is filed, inter-alia, to direct the 4th respondent to waive the penalty and interest that have been imposed on the petitioner, pursuant to Exts. P3 to P5 orders.
2.
The petitioner’s case is that the 4th respondent has issued Ext.P1 notice claiming GST for an amount of Rs.8,39,798/-. Consequent to Ext.P2 judgment passed by this Court, the 4th respondent has now passed Exts.P3 to P5 orders.
The 2nd respondent has not released payments due to the petitioner. Therefore, Ext.P1 notice is not a bar to the 2nd respondent to release payments due to him under the GST registration. Hence, the 4th respondent may be directed to waive the penalty and interest in Ext.P1 notice.
3.
Heard; Sri.S. Justus, the learned counsel appearing for the petitioner and Sri.Riji Rajendran, the learned counsel appearing for the respondents 1 to 3 and the learned Government Pleader for the 4th respondent.
WP(C) NO. 17464 OF 2023 3 4.
On a perusal of Exts.P3 to P5 orders, it is seen that the 4th respondent has imposed penalty and interest on the petitioner. Indisputably, by virtue of Section 107(1) of the CGST/SGST Act, 2007, any person aggrieved by an order passed under the Act, has a remedy of statutory appeal. In the light of the alternative statutory remedy available to the petitioner, I am not inclined to entertain this writ petition.
Resultantly, without prejudice to the right of the petitioner to work out his remedies, in accordance with law, this writ petition is dismissed.
Sd/- C.S.DIAS, JUDGE okb/31.5.23
WP(C) NO. 17464 OF 2023 4 APPENDIX OF WP(C) 17464/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE NOTICE DATED 27.01.2022 ISSUED BY THE 4TH RESPONDENT Exhibit-P2 TRUE COPY OF JUDGMENT DATED 01.07.2022 IN W.P.(C) NO.14982/2022 OF THIS COURT Exhibit-P3 TRUE COPY OF THE ORDER NO.32CJYPS9287E2Z9/DRC07/2018-19 DATED 03.12.2022 ISSUED BY THE 4TH RESPONDENT Exhibit-P4 TRUE COPY OF THE ORDER NO.32CJYPS9287E2Z9/DRC07/2019-20 DATED 03.12.2022 ISSUED BY THE 4TH RESPONDENT Exhibit-P5 TRUE COPY OF THE ORDER NO.32CJYPS9287E2Z9/DRC07/2020-21 DATED 03.12.2022 ISSUED BY THE 4TH RESPONDENT Exhibit-P6 TRUE COPY OF THE LETTER DATED 25.03.2023 ISSUED BY THE 2ND RESPONDENT