Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 16TH DAY OF NOVEMBER 2022 / 25TH KARTHIKA, 1944 WP(C) NO. 4490 OF 2022 PETITIONER:
V R FOODS, HAVING ITS OFFICE AT 25TH MILE STONE, PANAGADU, PIN 680 665 KODUNGALLUR, THRISSUR DISTRICT REPRESENTED BY ITS PROPRIETOR UNNIKRISHNAN AGED 66 YEARS, SON OF RAMANKUNHI, VALIYAPARAMBIL HOUSE, KODUNGALLUR, THRISSUR DISTRICT, PIN 680 665.
BY ADVS.
NISHIN GEORGE VIJAYABABU HAFY PUNTHALA WILSON T.R.SANGEETHA ANNAMMA PHILIP JITHYSUSOJA S.
RESPONDENT:
STATE GOODS AND SERVICE TAX DEPARTMENT, REPRESENTED BY THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, KODUNGALLUR, THRISSUR DISTRICT, PIN - 680 664.
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4490 OF 2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by two orders of assessment for assessment years 2017-18 (November to March) and 2018-19 under the provisions of the GST laws.
2.
When this matter is taken up for consideration today, it is the submission of the learned counsel appearing for the petitioner that the petitioner does not wish to pursue this writ petition and the petitioner may be permitted to avail statutory remedies against Exts.P7 and P8 orders. It is submitted that Exts.P7 and P8 are dated 15.11.2021 and that the period during which this writ petition was pending may be excluded for the purpose of determining the period of limitation within which the statutory appeal had to be filed.
3.
Heard the learned Senior Government Pleader also.
4.
Having regard to the facts and circumstances of the case and considering the submissions as above, this writ petition is closed making it clear that it will be open to the petitioner to raise all contentions against Exts.P7 and P8 by filing statutory appeals before the 1st appellate authority in
WP(C) NO. 4490 OF 2022 3 accordance with law. The period from 18.02.2022 till today shall be excluded for the purpose of determining the period of limitation within which such appeal had to be filed provided the appeal is filed within a period of one week from the date of receipt of a certified copy of this judgment.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 4490 OF 2022 4 APPENDIX OF WP(C) 4490/2022 PETITIONER EXHIBITS Exhibit-P1 COPY OF THE DRC 01 NOTICE DATED 1-9- 2021 FOR THE FYU 2017-2018 ISSUED BY THE RESPONDENT TO THE PETITIONER Exhibit-P2 COPY OF THE REPLY DATED 7-10-2021 ISSUED BY THE PETITIONER TO THE RESPONDENT AS AGAINST EXHIBIT-P2 NOTICE Exhibit-P3 COPY OF THE ACKNOWLEDGMENT DATED 16- 10-2021 EVIDENCING DISPATCH OF EXHIBT- P2 REPLY Exhibit-P4 COPY OF THE DRC 01 NOTICE DATED 1-9- 2021 FOR THE FY 2018-2019 ISSUED BY THE RESPONDENT TO THE PETITIONER Exhibit-P5 COPY OF THE REPLY DATED 7-10-2021 ISSUED BY THE PETITIONER TO THE RESPONDENT AS AGAINST EXHIBIT-P4 NOTICE Exhibit-P6 COPY OF THE ACKNOWLEDGMENT DATED 16- 10-2021 EVIDENCING DISPATCH OF EXHIBT- P5 REPLY Exhibit-P7 COPY OF THE ASSESSMENT ORDER 32AAFPU8325E1ZO/2017-2018 (NOVEMBER MARCH) DATED 15-11-2021 PASSED BY THE RESPONDENT IN RESPECT OF THE PETITIONER FOR THE FY 2017-2018 DEMANDING A SUM OF RS.1,412,882/- Exhibit-P8 COPY OF THE ASSESSMENT ORDER NO 32AAFPU8325E1ZO/2018-2019 DATED 15-11- 2021 PASSED BY THE RESPONDENT IN RESPECT OF THE PETITIONER FOR THE FY 2018-2019 DEMANDING A SUM OF RS.25,49,652/-