Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 16TH DAY OF AUGUST 2022 / 25TH SRAVANA, 1944 WP(C) NO. 24309 OF 2022 PETITIONER:
NIPPON TRADERS 18/594, KONDOORKARA ROAD, NEAR MOUNT HIRA SCHOOL, PATTAMBI, PALAKKAD, 679313, REPRESENTED BY ITS PROPRIETOR SRI. MUHAMMED SHAFI. V 8129055589, PIN - 679313 BY ADVS.
AJI V.DEV S.SAJEEVAN ALAN PRIYADARSHI DEV RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, PATTAMBI, PIN - 679303 2 THE JOINT COMMISSIONER OF STATE TAX, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD,, PIN - 678001 3 GOODS AND SERVICES TAX NETWORK, REPRESENTED BY ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORK MARK-1, AEROCITY, NEW DELHI-, PIN - 110037 4 THE COMMISSIONER OF STATE TAX, TAX TOWER, KILLIPPALAM, KARAMANA -P.O, THIRUVANANTHAPURAM, PIN - 695002 OTHER PRESENT:
0 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) 24309 OF 2022 2 JUDGMENT The petitioner has approached this court being aggrieved by the fact that he was issued with Ext.P3 show cause notice suspending his GST registration and loss without giving a proper opportunity to offer any explaination. it is pointed out that Ext. P3 does not contain any reason as to why the registration of the petitioner is be suspended and therefore the petitioner is not in a position to offer any explanation in the matter. It is submitted that though Ext.P3 requires the petitioner to appear before the 'under signed', the name and identity of the officer who has issued Ext.P3 is not desirable from Ext.P3. It is submitted that the such circumstances the petitioner has been put to great prejudice as the petitioner is unable to carry-on with his business and he is not in a position to generate any e-way bill on account of suspension of registration. It is also pointed out that though the petitioner appeared before the first respondent and requested for reasons for suspending the registration of the petitioner, the first respondent
W.P(C) 24309 OF 2022 3 informed the petitioner that he was not aware of the issuance of Ext.P3.
The learned Senior Government Pleader on instruction submits that Ext.P3 was accompanied by an Annexure. It submitted that Ext.P3 is a notice issued in form REG 17/REG 19 and the annexure clearly sets out the circumstances which led to suspension of the registration of the petitioner. It is also pointed out that the annexure also contains the name of the officer along with his pen number which clearly identifies the officer before whom the petitioner has to show cause. A copy of the annexure which was uploaded on the portal is also shown to me. The learned counsel appearing for the petitioner states that the annexure which is now shown to the court by the learned Senior Government Pleader is not available on the portal. It is submitted that this making on account of some defect in the system and the petitioner may not put to prejudice on account of such defect.
Having regard the facts and circumstances of the case this Writ Petition will disposed of with the following directions:-
W.P(C) 24309 OF 2022 4 The petitioner shall appear before the first respondent at 11 A.M on 19.08.2022 and file an explanation also taking note of the contents of the annexure to form REG 17/REG 19. The reasons stated in the annexure for suspension and show cause for the cancellation of the registration of the petitioner is are under:
“whereas on the basis of information which has come to my notice, it appears that your registration is liable to be canceled for the following reasons:
1.wrongful availment or utilization of input tax credit, without actual transaction of goods, as evident from the e-way bill analytic data along with RFID/Toll records.
2. Fraud, will full misstatement and suppression of facts, by way of availing inexistent ITC.
3. Fraudulently generated e-way bills without actual transaction as declared in said e-way bills.
For the above reasons, it is abundantly evident that the eaxpayer willfully suppressed the facts related to the business with fraudulent intentions to evade tax due to state exchequer. Therefore, the registration is liable to be canceled and accordingly REG17/REG19 is issued”
W.P(C) 24309 OF 2022 5 The first respondent shall thereafter adjudicate the issue after affording an opportunity to hearing to the petitioner and shall issue the appropriate orders within 10 days thereafter. The writ Petition will stand disposed of as above.
Sd/- GOPINATH P.
JUDGE AP/16-8
W.P(C) 24309 OF 2022 6 APPENDIX OF WP(C) 24309/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE SO ISSUED TO THE PETITIONER UNDER THE SAID ACTS DATED: 18-12- 2021 Exhibit P2 TRUE COPY OF THE LAST RETURNS FILED BY THE PETITIONER (FOR JUNE,2022) IN GSTR -1 Exhibit P2(a) TRUE COPY OF THE LAST RETURNS FILED BY THE PETITIONER (FOR JUNE,2022) IN GSTR-3B Exhibit P3 A TRUE COPY OF THE SHOW CAUSE NOTICE DATED: 05-07- 2022 Exhibit P4 TRUE COPY OF REPLY TO THE SHOW CAUSE NOTICE IN FORM GST REG -18 ON 12.07.2022 BY UPLOADING THE SAME IN THE GST PORTAL Exhibit P4(a) THE SCREEN SHOT EVIDENCING ONLINE FILING EXT.P.4