Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 19TH DAY OF OCTOBER 2022 / 27TH ASWINA, 1944 WP(C) NO. 25713 OF 2022 PETITIONER:
M/S ROYAL TRADELINKS (LEGAL NAME - NAZAR) AGED 40 YEARS REPRESENTED BY ITS PROPRIETOR MR. NAZAR, KACHERY HOUSE, KONDOORKARA POST, KALLADIPATTA, PALAKKAD , PIN - 679313 BY ADVS.
A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM , PIN - 695001 2 COMMISSIONER OF STATE TAX TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANATHAPURAM, PIN - 695002 3 JOINT COMMISSIONER OF STATE TAX STATE GOODS & SERVICES TAX, PALAKKAD, PIN - 678001 BY ADV GOVERNMENT PLEADER ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.25713/2022 -2- J U D G M E N T This writ petition has been filed challenging the proceedings taken to block the credit available in the electronic cash ledger of the petitioner, on the allegation that the claim for input tax credit was fraudulent. When this matter is taken up for consideration today it is the submission of the learned counsel appearing for the petitioner that the application filed by the petitioner under Rule 86 (a) (2) of the CGST/SGST Rules is pending consideration before the 3rd respondent. It is submitted that the petitioner had raised two other issues in the writ petition (i) as to whether it is open to the GST Department to block the credit available to the petitioner in such a manner as to create a negative balance in the electronic credit ledger of the petitioner and (ii) as to whether the absence of a Document Identification Number in the impugned proceedings vitiates it. It is submitted that these issues may be kept open for adjudication, at a later stage, if necessary.
2.
Having regard to the submission made by the learned counsel for the petitioner, this writ petition is closed with the observation that the petitioner may pursue his application filed under Rule 86 (a) (2) of the CGST/SGST Rules before the 3rd respondent and also leaving open all other issues raised. The 3rd respondent shall endeavour to dispose of the application filed by the petitioner under Rule 86 (a) (2) of the CGST/SGST Rules within a period of one month from the date of receipt of a certified copy of this judgment.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.25713/2022 -3- APPENDIX OF WP(C) 25713/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE DTD:17/06/2019 Exhibit P2 TRUE COPY OF THE ORDER BEARING NO. JC-PLKD/1211/2022- P16/2 19.07.2022 Exhibit P3 TRUE COPY OF BILL NO. 42 DATED 11.04.2018 Exhibit P4 TRUE COPY OF BILL NO. 43 DATED 12.04.2018 Exhibit P5 TRUE COPY OF BILL NO. 46 DATED 18.04.2018 Exhibit P6 TRUE COPY OF BILL NO. 222 DATED 21.09.2019 Exhibit P7 TRUE COPY OF E-WAYBILL NO. 5810 2880 2480 DATED 11.04.2018 Exhibit P8 TRUE COPY OF E-WAYBILL NO. 5710 2882 4308 DATED 12.04.2018 Exhibit P9 TRUE COPY OF E-WAYBILL NO. 5910 2923 7811 DATED 18.04.2018 Exhibit P10 TRUE COPY OF E-WAYBILL NO. 5611 3554 0026 DATED 21.09.2019 Exhibit P11 TRUE COPY OF THE ANNUAL RETURN FOR FY 2018-19, FILED IN FORM GST 9 DATED 30.12.2020 Exhibit P12 TRUE COPY OF THE GST DRC-01A FOR ASSESSMENT YEAR 2017-18 Exhibit P13 TRUE COPY OF DRC-01A FOR ASSESSMENT YEAR 2018-19 Exhibit P14 TRUE COPY OF DRC-01A FOR ASSESSMENT YEAR 2019-20 Exhibit P15 TRUE COPY OF THE CIRCULAR NO. 08/2020 DATED 04.08.2020 Exhibit P16 TRUE COPY OF THE CIRCULAR BEARING NO. CBEC- 20/16/05/2021-GST DATED 02.11.2021