Joseph Kuttikkattu Joseph Johnson vs. The State Tax Officer(Sto)/Central Tax Officer(Cto) - Kerala High Court, 08 November 2021

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 8TH DAY OF NOVEMBER 2021 / 17TH KARTHIKA, 1943 WP(C) NO. 17355 OF 2021 PETITIONER : JOSEPH KUTTIKKATTU JOSEPH JOHNSON, AGED 54 YEARS, PROPRIETOR, MATHA WOOD CENTRE, 2/466A, KUMBALAM, ERNAKULAM, KERALA-682506. BY ADVS. C.J.JOY VALSAMMA KURIAN JOSE JOSEPH ANU A.A MARY MINU BASIL AISWARYA.A RESPONDENTS : 1 THE STATE TAX OFFICER(STO)/CENTRAL TAX OFFICER(CTO), 1ST CIRCLE, EERNAKULAM, CUSTOMS HOUSE, I.S.PRESS ROAD, ERNAKULAM - 682 018. * ADDRESS OF R1 CORRECTED (STATE TAX OFFICER, CTO 1ST CIRCLE, OLD RAILWAY STATION ROAD, CLASS TOWER, ERNAKULAM-682 018) (ADDRESS OF R1 IS CORRECTED AND SUBSTITUTED AS PER ORDER DATED 20/10/21 IN IA.3/21 IN WP(C)17355/21) 2 THE GST COUNCIL OF INDIA, REPRESENTED BY ITS CHAIRMAN, JEEVAN BHARATHI BUILDING, CONAUGHT PLACE, JANPATH, NEW DELHI-110001. BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES BY ADV T.K.RAJESHKUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 17355 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C) No.17355 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 8th day of November, 2021

JUDGMENT This writ petition was filed seeking permission to the petitioner to submit returns and to pay the applicable tax and late fee as per Ext.P4 physically and also for extending all benefits under the amnesty scheme. After the writ petition was filed, the period of amnesty scheme was extended till 30.11.2021 and in the meantime, petitioner was able to upload the the returns, pay the GST and even pay the late fee prescribed under the amnesty scheme. The GST registration of the petitioner which was cancelled by Ext.P3 order, has been revived in the meantime. Thus, the disputes in the writ petition seems to have completely resolved.

Petitioner submits that, though all liabilities under the Central Goods and Services Tax Act have been cleared by the petitioner and returns filed and even the registration revived, petitioner had been getting mobile messages, copies of which are produced as Exts.P10 & P10(a), wherein, petitioner is directed to “file all pending GSTR-3B to avoid blocking of GSTR-1/IFF filing under

WP(C) NO. 17355 OF 2021 3 Rule 59(6) of the CGST Rules, 2017. 3. I have heard the arguments of Adv.C.J.Joy, Adv.T.K.Rajeshkumar as well as the learned Senior Government Pleader Dr.Thushara James.

On a perusal of Exts.P10 & P10(a), it can be seen that they are only message alerts that are system generated and automatic. If the tax payments have been complied with, the demands are automatically cancelled or the alerts are not carried forward. Exts.P10 & P10(a) further shows that the alert itself has a sentence as follows :- “ignore if already filed”. The intimation received as Ext.P10 & P10(a) itself conveys that the same will not have any application, if the petitioner has already filed the return as intimated. Accordingly the petitioner's apprehensions are unfounded since the petitioner has admittedly filed his returns and paid the tax including the late fee and even his GST registration had been revived. Therefore nothing survives in this writ petition for consideration and the same is closed. BECHU KURIAN THOMAS, JUDGE RKM

WP(C) NO. 17355 OF 2021 4 APPENDIX OF WP(C) 17355/2021 PETITIONER'S EXHIBITS : Exhibit P1OF THE GST REGISTRATION CERTIFICATE DATED 17/07/2018 ISSUED TO THE PETITIONER. Exhibit P2OF THE STATEMENT SHOWING THE DETAILS OF THE 37 INVOICES RAISED BY THE PETITIONER DURING 2017-18 TO 2020-21 THE VALUES THEREOF, SGT AND CGT PAYABLE THEREON. Exhibit P3OF THE ORDER DATED 30/01/2020 OF THE 1ST RESPONDENT CANCELLING EXT.P1 GST REGISTRATION CERTIFICATE. Exhibit P4OF THE AMNESTY SCHEME DATED 28/05/2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P5OF THE ACKNOWLEDGEMENT EVIDENCING SUBMISSION OF THE RETURN AND PAYMENT OF LATE FEE BY THE PETITIONER FOR THE MONTH DECEMBER, 2020.