Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 8TH DAY OF FEBRUARY 2023 / 19TH MAGHA, 1944 WP(C) NO. 4220 OF 2023 PETITIONER:
1 M/S. SHWAS HOMES PVT. LTD.
GROUND FLOOR, SHWAS MYSTIC HEIGHTS, PHASE - I, NEAR KANIYAMPUZHA BRIDGE, EROOR, ERNAKULAM, KOCHI , PIN - 682036 REPRESENTED BY ITS DIRECTOR, SREENI PARAMESWARAN, BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE DEPUTY COMMISSIONER (WC) O/O. THE JOINT COMMISSIONER, STATE GST DEPARTMENT, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682018 2 THE COMMISSIONER OF STATE GST STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN – 695002 BY ADV.DR. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.4220 of 2023 2 T.R. RAVI, J.
------------------------------------ W.P.(C.) No.4220 of 2023 ------------------------------------ Dated this the 08th day of February, 2023 JUDGMENT The petitioner has challenged Ext.P5 order issued by the 1st respondent on remand from 2nd respondent as per Ext.P2 order. The 1st respondent has retained the original assessment in Ext.P5 order.
In Ext.P2, the Appellate Authority had specifically found that the petitioner had produced a copy of the application submitted before the assessing authority on 23.04.2014 requesting for cancellation of CST registration with effect from 23.04.2014. The Appellate Authority has also noted that the request bears the acknowledgment of the assessing authority dated 23.04.2014. It is after noticing the above fact, the matter was remanded by finding that there is a violation of principles of natural justice and that the
WPC No.4220 of 2023 3 petitioner cannot be put to the hardship for non updation of the CST registration status in KVATIS in Ext.P5. However, the assessing authority has refused to consider the request for cancellation dated 23.04.2014 on the ground that the petitioner did not produce the original of the letter to verify the original seal affixed on the letter. As a matter of fact, original of the letter cannot be in the possession of the petitioner since it would have been submitted. He can only produce a copy, which he had already submitted before the Appellate Authority. The Appellate Authority had also accepted the letter, which is produced as Ext.P4 in this writ petition, and noted that it has been acknowledged by the assessing authority. It is not now open to the assessing authority to refuse the acknowledgment or take a stand that such a letter itself has not been received.
The original assessment has been retained only for the above reason.
WPC No.4220 of 2023 4 In the above circumstances, Ext.P5 cannot be sustained. The writ petition is allowed. Ext.P5 is quashed. The 1st respondent is directed to reconsider the matter in accordance with the directions issued in Ext.P2. It is made clear that it is not open for the 1st respondent to again go into the correctness or otherwise of Ext.P4 so long as Ext.P2 order has not been subject matter of any appeal at the instance of the Department. Necessary orders shall be issued within two months from the date of receipt of a copy of this judgment.
Sd/- T.R.RAVI JUDGE SKP/08-02
WPC No.4220 of 2023 5 APPENDIX OF WP(C) 4220/2023 PETITIONER’S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 24-11-2021 EXHIBIT P2 COPY OF ORDER IN KVATA NO. 694/2021 ISSUED BY THE JOINT COMMISSIONER (APPEALS)-II, ERNAKULAM DTD. 25-04-2022 EXHIBIT P3 COPY OF NOTICED ISSUED BY THE 1ST RESPONDENT DTD. 05-12-2022 EXHIBIT P4 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE ASSISTANT COMMISSIONER, ERNAKULAM DTD.23-04-2014 EXHIBIT P5 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.
04-01-2023 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE