Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 26TH DAY OF AUGUST 2022 / 4TH BHADRA, 1944 WP(C) NO. 26355 OF 2022 PETITIONER:
SOBHA LTD., 9/575/4, III, VAZHAPILY TOWER, BEHIND HEAD POST OFFICE, SAKTHAN NAGAR, THRISSUR, PIN – 680 001, REPRESENTED BY ITS AUTHORISED SIGNATORY, V.G.VENUGOPAL.
BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENT:
THE ASSISTANT STATE TAX OFFICER, SQUAD NO.1, KERALA STATE GST DEPARTMENT, OFFICE OFF THE DY. COMMISSIONER OF STATE TAX (INTELLIGENCE), PALAKKAD-678 001.
ADV. JASMIN M M (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26355 OF 2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by the fact that proceedings initiated against the petitioner under Section 129 of the CGST / SGST Acts has not been concluded despite the fact that the petitioner has given Ext.P5 reply in response to Ext.P4 notice for physical verification. It is submitted that proceedings under Section 129 of the CGST / SGST Act are to be concluded within a reasonable time and any further delay in concluding the proceedings will put the petitioner to serious prejudice.
2.
The learned Government Pleader appearing for the respondent states that as per the instructions received by her, the petitioner was advised to take a temporary registration and upload replies etc through the online portal.
It is submitted that the proceedings could not be concluded as the petitioner has not responded in the manner indicated above.
3.
The learned counsel for the petitioner in reply states that the petitioner is a registered dealer in the State of Kerala and there was no requirement of taking any
WP(C) NO. 26355 OF 2022 3 temporary registration. It is submitted that a reply submitted by the petitioner was submitted through the online portal and there is no reason to delay the conclusion of proceedings under Section 129 of the CGST / SGST Acts.
Having regard to the facts and circumstances of the case, this writ petition is disposed of, directing the respondent to complete the proceedings initiated against the petitioner under Section 129 of the CGST / SGST Acts, after affording to the petitioner an opportunity of hearing and after considering any material that has been produced by the petitioner, within a period of two weeks from the date of receipt of a certified copy of this judgment.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 26355 OF 2022 4 APPENDIX OF WP(C) 26355/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE INVOICE NO.TN/22/IS015 DATED 2-08-2022 ISSUED BY M/S.SOBHA LTD., CHENNAI Exhibit P2 COPY OF THE E-WAY BILL NO.5113 9615 7884 DATED 2-08-2022 Exhibit P3 COPY OF THE STATEMENT DATED 3-08-2022 OF THE DRIVER IN MOV-01 Exhibit P4 COPY OF THE ORDER DATED 3-08-2022 FOR PHYSICAL VERIFICATION ISSUED BY THE RESPONDENT.
Exhibit P5 COPY OF THE REPLY DATED 5-08-2022 FILED BY THE PETITIONER Exhibit P6 COPY OF THE E-MAIL DATED 6-08-2022 Exhibit P7 COPY OF THE ORDER DATED 12-01-2022 OF THE HON'BLE SUPREME COURT IN SLP.
NO.21132/2021.