K.J.Mathew vs. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 02ND DAY OF NOVEMBER 2020 / 11TH KARTHIKA, 1942 WP(C).No.23178 OF 2020(V) PETITIONER/S: K.J.MATHEW AGED 58 YEARS S/O.K.I.JOHN, KUNNEL HOUSE, KULAYATTIKARA, KANJIRAMATTOM, ERNAKULAM DISTRICT, PIN-682 315. BY ADV. SRI.N.P.PRAJEESH RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. 2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, GOVERNMENT OF INDIA, NEW DELHI, PIN-110 001. 3 HINUDSTAN NEWSPRINT LIMITED, NEWSPRINT NAGAR, KOTTAYAM, IN-686 616. 4 RESOLUTION PROFESSIONAL, SAI PRASAD, 1ST FLOOR, NO.11, 12 AVENUE, ASOKA NAGAR, CHENNAI-600 083. 5 ASSISTANT COMMISSIONER (IB), (STATE TAX OFFICER) (IB), OFFICE OF THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, KOTTAYAM, PIN-686 002. OTHER PRESENT: GP: THUSHARA JAMES, SC :V KRISHNA MENON THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.23178 OF 2020(V) 2 JUDGMENT The petitioner has approached this Court aggrieved by Exts.P9 and P10 notices issued to him, prior to the issuance of a show cause notice under Section 73 and 74/ 74 of the GST Act. Although various contentions are raised in the writ petition in its challenge against Exts.P9 and P10 notices, I am of the view that at this stage of the proceedings, where the petitioner is only being requested to pay certain amounts for avoiding a show cause notice that could possibly follow under Section 73/74 , there is no compulsion or demand on the petitioner necessitating an interference in these proceedings under Art.226 of the Constitution of India. At this stage of the proceedings, the petitioner cannot impugn Exts.P9 and P10 notices which do not compel him to resort to any particular course of action. The writ petition in its challenge against Exts.P9 and P10 notices therefore fails and is accordingly dismissed. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.23178 OF 2020(V) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE WORK CONTRACT FOR 42 ITEMS OF SERVICES FOR THE PERIOD FROM 01.07.2018 TO 31.03.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2 TRUE PHOTOCOPY OF THE WORK CONTRACT FOR 20 ITEMS OF SERVICES FOR THE PERIOD FROM 01.07.2018 TO 31.03.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3 TRUE PHOTOCOPY OF THE NOTICE DATED 22.11.2019 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER UNDER SECTION 122 OF THE STATE GOODS AND SERVICES ACT FOR THE PERIOD 2017-2018. EXHIBIT P4 TRUE PHOTOCOPY OF THE NOTICE DATED 22.11.2019 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER UNDER SECTION 122 OF THE STATE GOODS AND SERVICES ACT FOR THE PERIOD 2018-2019. EXHIBIT P5 TRUE PHOTOCOPY OF THE JUDGMENT DATED 28.01.2020 PASSED BY THIS HON'BLE COURT IN WPC NO.1764/2020. EXHIBIT P6 TRUE PHOTOCOPY OF THE WRITTEN OBJECTION SUBMITTED BY THE PETITIONER DATED 06.02.2020. EXHIBIT P7 TRUE PHOTOCOPY OF THE NOTICE DATED 24.07.2020 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER. EXHIBIT P8 TRUE PHOTOCOPY OF THE LETTER DATED 04.08.2020 SUBMITTED BY THE PETITIONER AND ENDORSED BY THE OFFICE OF THE 5TH RESPONDENT 04.08.2020. EXHIBIT P9 TRUE PHOTOCOPY OF THE INTIMATION NOTICE DATED 09.10.2020 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER FOR THE PERIOD FROM 2017-2018. EXHIBIT P10 TRUE PHOTOCOPY OF THE INTIMATION NOTICE

WP(C).No.23178 OF 2020(V) 4 DATED 09.10.2020 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER FOR THE PERIOD FROM 2018-2019. EXHIBIT P11 TRUE PHOTOCOPY OF THE NOTICE DATED 09.10.2020 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER FOR THE PERIOD FROM 2017- 2018. EXHIBIT P12 TRUE PHOTOCOPY OF THE NOTICE DATED 09.10.2020 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER FOR THE PERIOD FROM 2018- 2019.