Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 27TH DAY OF JULY 2022 / 5TH SRAVANA, 1944 WA NO. 316 OF 2022 WP(C) 17356/2021 OF HIGH COURT OF KERALA APPELLANT/S:
HARIS P.A., AGED 34 YEARS SON OF ABDUL RAHMAN, PROPRIETOR, PULICKAL INDUSTRIES 6/425, THIRUVILWAMALA, PAMADI WEST, THRISSUR DISTRICT 680 594 BY ADVS.K.P.PRADEEP HAREESH M.R.
RASMI NAIR T.
T.T.BIJU/T.THASMI M.J.ANOOPA RESPONDENT/S:
1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIATE THIRUVANNATHAPURAM KERALA 695 001 2 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, KERALA 695 002 3 STATE TAX OFFICER, THE STATE TAX OFFICER WADAKKANCHERY KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, WADAKKANCHERY, THRISSUR 680 582 4 CHIEF COMMISSIONER OF CENTRAL TAXES (CGST) AND CENTRAL EXCISE) CENTRAL REVENUE BUILDING, I.S PRESS ROAD, COCHIN ERNAKULAM 682 018 THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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-2- S.V.BHATTI & BASANT BALAJI, JJ.
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- - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - JUDGMENT (Dated this the 27th day of July 2022) Basant Balaji J., The appellant is the petitioner before the learned Single Judge in W.P.(C) No.17356 of 2021. The registration of the firm was cancelled on 5.12.2019 with effect from 31.3.2018. Thereafter final return was filed under Section 45 of Goods and Service Tax Act (for short ‘the Act’). The appellant was thereafter served with Ext.P7 series of orders under Section 62 of the Act. Though he had an option to file return under Section 52 of the Act within 30 days after assessment orders are passed, since the registration has already been cancelled he could not upload the return. The appellant also claimed benefit under Ext.P11 notification.
2. A statement has been filed by 3rd respondent pointing out that the appellant has failed to file monthly
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-3- returns for the period from April 2018 to June 2019 and when notice in GSTR 3A was issued through the portal, calling upon the appellant to file the return within 15 days, he failed to do so and hence assessment orders were issued.
3. The appellant earlier filed W.P.(C) No.1709/2020 challenging the very same assessment order in tune with the writ petition and by judgment dated 13.2.2020, this court dismissed the writ petition observing that he has remedy by way of appeal under section 107 of the Act. Taking note of this aspect, the learned Single Judge held that the same is barred by principles of res judicata on the ground of approaching this Court suppressing the filing of the earlier Writ Petition and therefore, the Writ Petition was dismissed.
4. We do not find any ground to interfere with the
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-4- judgment of the learned Single Judge, because he has already approached this court challenging the very same assessment and this court had relegated him to avail the statutory remedy under section 107 of the Act. But without availing the same he has filed the present Writ Petition even suppressing the said fact. It is seen that the appellant has not availed the statutory remedy available to him under section 107 of the Act. We feel that an opportunity can be given to him to avail the statutory remedy and for that we grant him one month time to move the appellate authority and obtain necessary orders. Till such time, the Ext.P7 series shall be kept in abeyance. The Writ Appeal stands disposed of with the above directions.
sd
S.V.BHATTI,
JUDGE sd BASANT BALAJI,
JUDGE dl/