Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 24TH DAY OF MAY 2023 / 3RD JYAISHTA, 1945 WP(C) NO. 14569 OF 2023 PETITIONER:
ROSY JACOB AGED 57 YEARS W/O JACOB K.JACOB, MANAGING PARTNER, MANNARKAD FILLING STATION (CC NO.116160), MANNARGHAT, RESIDING AT KARIPAPARAMBIL, PAYYANADAM P.O, MANNARGHAT, PALAKAD., PIN - 678582 BY ADVS.
P.V.JAYACHANDRAN VENUGOPALAN MENON RESPONDENTS:
1 BHARATH PETROLEUM CORPORATION LTD REPRESENTED BY ITS DIVISIONAL- MANAGER,1ST FLOOR, PETRONET CCK LTD, IRIMPANAM, ERNAKULUM., PIN - 682030 2 THE SALES TAX OFFICER (TPU) OFFICE OF THE SALE TAX OFFICER OF SALE TAX, STATE GOODS & SERVICES TAX DEPARTMENT, MANNARGHAT PALAKAD., PIN - 678582 3 V.P.MUHAMMED AYOOB S/O MOHAMMED HAJI, EDAVANNA AMSOM, ERANJIKODE, MALAPPURAM, PIN - 676511 BY ADVS.
GEORGE POONTHOTTAM (SR.)
M.GOPIKRISHNAN NAMBIAR NISHA GEORGE DR. THUSHARA JAMES, SR.GP A.L.NAVANEETH KRISHNAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 14569 OF 2023 2 C.S.DIAS, J.
-------------------------------------------- W.P.(C).No.14569 of 2023 -------------------------------------------- Dated this the 24th day of May, 2023 JUDGMENT The writ petition is filed to set aside Ext.P15 order passed by the 2nd respondent.
2.
The petitioner's case is that he was running a retail outlet of the 1st respondent since 16.08.1977. The 3rd respondent is the present owner of the property, who has complained to the 2nd respondent that the petitioner does not have a valid lease agreement. Consequently, the 2nd respondent has issued Ext.P13 show cause notice, directing the petitioner to produce the registered place of business and a valid lease agreement. In response to Ext.P13 show cause notice, the petitioner has submitted Ext.P14 reply along with annexures but, the 2nd respondent, by impugned Ext.P15 order, has cancelled the GST registration of the petitioner. Ext.P15 is patently
WP(C) NO. 14569 OF 2023 3 arbitrary and illegal. Hence the writ petition.
3.
Heard Sri.P.V.Jayachandran, learned counsel appearing for the petitioner, Sri.Gopikrishnan Nambiar, learned counsel for the 1st respondent, learned Senior Government Pleader appearing for the 2nd respondent and Smt.Nisha George, learned counsel appearing for the 3rd respondent.
4.
Having considered the pleadings and materials on record, I find that the 2nd respondent had specifically directed the petitioner to show cause as to why the GST registration of the petitioner shall not be cancelled because the petitioner does not have a building number in the registered place of the business and a valid lease agreement. In response to Ext.P13 notice, the petitioner submitted Ext.P14 reply.
5.
On going through Ext.P14 reply, I find that the petitioner had only submitted the building tax receipt as evidenced by reference No.4 in Ext.P14. But, the petitioner did not produce the valid lease agreement.
Consequently, the 2nd respondent has passed Ext.P15
WP(C) NO. 14569 OF 2023 4 order, cancelling the registration of the petitioner.
6.
The learned Government Pleader submitted that if the petitioner is aggrieved by Ext.P15, he has a remedy under Section 13 of the GST Act, to seek for rectification of Ext.P15 order or file an appeal under Section 107 of the GST Act.
7.
In the light of the alternative statutory remedy available to the petitioner I am not inclined to entertain the writ petition.
Consequently, this writ petition is dismissed without prejudice to the right of the petitioner to work out his remedies in accordance with law. If the petitioner avails the remedy, the statutory authority shall consider such application/appeal, untrammelled by any observation made in his judgment and in accordance with law.
Sd/- C.S.DIAS JUDGE LEK
WP(C) NO. 14569 OF 2023 5 APPENDIX OF WP(C) 14569/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PARTNERSHIP DEED DATED 17.5.2001 Exhibit P2 TRUE COPY OF THE RELEVANT PORTION OF FORTIETH REPORT OF COMMITTEE ON PETITIONS OF FOURTEENTH LOK SABHA DATED 18.3.2008 Exhibit P3 TRUE COPY OF THE JUDGMENT IN WRIT APPEAL NO.1958 OF 2008 DATED 16.10.2008 Exhibit P4 TRUE COPY OF THE REGISTRATION CERTIFICATE NO.32AADFM863LNIZ2, FOR MANNARGHAT FILLING STATION ISSUED BY THE 2ND RESPONDENT Exhibit P5 TRUE COPY OF THE COMMUNICATION NO.
P/SC/KL/14/493 (P34937) DATED 16.12.2022 OF THE DEPUTY CHIEF CONTROLLER OF EXPLOSIVES Exhibit P6 TRUE COPY OF THE AGREEMENT DATED 19.12.2022 RENEWING THE DISPENSING PUMP SELLING LICENSE (DPSL) NO.P/SC/KL/14/493 IN FAVOUR OF M/S MANNARGHAT FILLING STATION(CC NO.116160) BY THE 1ST RESPONDENT Exhibit P7 TRUE COPY OF THE COMMUNICATION NO.P/SC/KL/14/493(P34937) DATED 1.3.2023 ISSUED BY THE DEPUTY CHIEF CONTROLLER OF EXPLOSIVES TO THE 1ST RESPONDENT Exhibit P8 TRUE COPY OF THE JUDGMENT IN WP© NO.8322/2023 DATED 1.3.2023 Exhibit P9 TRUE COPY OF NOTICE NO.32AADFM8631NIZ2/2022-2023 DATED 9.3.2023 Exhibit P10 TRUE COPY OF THE BUILDING TAX RECEIPT OF CURRENT YEAR ISSUED BY THE MANNARGHAT MUNICIPALITY
WP(C) NO. 14569 OF 2023 6 Exhibit P11 TRUE COPY COMMUNICATION NO.T.CLT.
MANNARGHAT DATED 20.3.2023 TO THE 2ND RESPONDENT Exhibit P12 TRUE COPY OF THE PETITIONER'S LETTER DATED 23.3.2023 TO THE 2ND RESPONDENT Exhibit P13 TRUE COPY OF THE SHOW CAUSE NOTICE NO.ZA3203230663024 DATED 25.3.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P14 TRUE COPY OF THE REPLY DATED 3.4.2023 OF THE PETITIONER AGAINST EXT.P13 TO THE 2ND RESPONDENT Exhibit P15 TRUE COPY OF THE PROCEEDING DATED 17.4.2023 OF THE 2ND RESPONDENT