Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 27TH DAY OF JULY 2022 / 5TH SRAVANA, 1944 WP(C) NO. 24242 OF 2022 PETITIONER:
AMBALATHVEETIL ABDU MOHAMED @ A A MOHAMMED AGED 66 YEARS S/O ABDU, PROPRIETOR M/S AMBALATH IMPORTS GROUND FLOOR, 19/388, A,B,C,D,E, DIYA COMPLEX, 4 WAY JUNCTION, CHERPU, THRISSUR – 680 561.
BY ADVS.
PARVATHY VIJAYAN S.SIBHA RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001.
2 STATE TAX OFFICER, (WC & LT) SGST DEPARTMENT, POOTHOLE P.O THRISSUR – 680 004.
3 COMMISSIONER OF STATE GST TAX TOWERS, KILLIPPALAM, KARANAMANA, THRIVANATHAPURAM, PIN - 695002 ADV. THUSHARA JAMES (SR.GP), ADV. P.R. SREEJITH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24242 OF 2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by Ex.P3 notice, whereby the petitioner has been called upon to remit a sum of Rs.14,33,649/- on account of improper availment of input tax credit. It is the case of the petitioner that there is no wrongful availment of input tax credit and the demand in Ext.P3 is bad in law.
2.
The learned Senior Government Pleader would submit that Ext.P3 is only a notice bringing to the attention of the petitioner that according to the Department, there is an improper availment of input tax credit. It is submitted that the petitioner can respond properly to Ext.P3 and the matter will be decided after affording an opportunity of hearing to the petitioner. It is submitted that though the time prescribed in Ext.P3 for giving explanation has expired, the petitioner can be given reasonable time to submit a detailed reply to Ext.P3.
Taking note of the submissions as above, this writ
WP(C) NO. 24242 OF 2022 3 petition is disposed of directing that if the petitioner submits an explanation to the matters set out in Ext.P3 within a period of one week from today, the 2nd respondent shall adjudicate the matter with notice to the petitioner and take a decision in accordance with law. It is made clear that until a decision is taken as above by the 2nd respondent, no demand will be enforced against the petitioner. The petitioner shall appear before the 2nd respondent at 11.00AM on 04.08.2022 after filing a reply to Ext.P3 within the time granted as above.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 24242 OF 2022 4 APPENDIX OF WP(C) 24242/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED 01.07.2017 Exhibit P2 TRUE COPY OF THE NOTICE BEARING REFERENCE NO ZD3206220299495 DATED 27.06.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF NOTICE IN FORM GST ASMT- 10 DATED NIL ISSUED BY THE 2ND RESPONDENT Exhibit P4 TRUE COPY OF THE ENTRIES EVIDENCING SENT MAILS OF THE PETITIONER'S OFFICIAL MAIL ID DATED NIL