Beauty Mark Gold Manufactures PVT. LTD vs. State Tax Officer - Kerala High Court, 19 August 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 19TH DAY OF AUGUST 2020 / 28TH SRAVANA, 1942 WP(C).No.16206 OF 2020(A) PETITIONER/S: BEAUTY MARK GOLD MANUFACTURES PVT. LTD EDARIKKODE, KOTTAKKAL, MALAPPURAM - 676501 BY IBRAHIMKUTTY PALASSERI, MANAGING DIRECTOR. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT/S: STATE TAX OFFICER [1B] STATE GST DEPT., SQUAD NO.II, TIRUR - 676 101. G.P. DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.16206 OF 2020(A) 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P11 order passed against him under the GST Act and Rules. In the writ petition, it is the case of the petitioner that before passing Ext.P11 order he was not afforded an adequate opportunity of hearing or an opportunity to respond to the show cause notice, which is mandated as per the Rules.

I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader for the respondents. The learned Government Pleader would submit, on instructions, that it is a fact that there was no proper hearing afforded to the petitioner pursuant to the issuance of a show cause notice as mandated under the Rules, and the officer is ready to reconsider the matter, after providing an opportunity to the petitioner to take copies of the documents sought to be relied against it in the proceedings, as also to consider any reasonable request for cross examination of persons. Taking note of the said submission, I allow this writ petition by quashing Ext.P11 order and directing the respondent to pass fresh orders in the matter after hearing the petitioner as mandated under Section 74(1) of the SGST Act, and after considering its request for copies of the documents sought to be relied on it as also for an opportunity for cross examination of persons who have produced evidence against the petitioner before the respondent. I also direct that in the fresh proceedings, the respondent shall take note of Ext.P10 objection that was

WP(C).No.16206 OF 2020(A) 3 preferred before the respondent but was not considered by him while passing Ext.P11 order. To enable the respondent to pass fresh orders as directed, the petitioner shall appear before the respondent at his office at 11 am on 07.09.2020. The respondent shall pass fresh orders as directed, within three months thereafter. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.16206 OF 2020(A) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHOTOCOPY OF MAHAZER DT. 23/11/2019. EXHIBIT P2 PHOTOCOPY OF ORDER OF SEIZURE DT. 23/11/2019. EXHIBIT P3 PHOTOCOPY OF INTIMATION IN FORM GST DRC-01A DT. 05/02/2020. EXHIBIT P4 PHOTOCOPY OF PART B OF EXT.P3 SUBMISSIONS ON EXT.P3 WITHOUT ENCLOSURES. EXHIBIT P5 PHOTOCOPY OF SERVICE INVOICE NO.424 DT. 25/11/2019 ISSUED BY MALAPPURAM ASSAY AND HALLMARKING ON BEAUTY MARK GOLD, PONNANI. EXHIBIT P6 PHOTOCOPY OF SERVICE INVOICE NO.425 DT. 25/11/2019 ISSUED BY MALAPPURAM ASSAY AND HALLMARKING ON BEAUTY MARK GOLD, VENGARA. EXHIBIT P7 PHOTOCOPY OF SERVICE INVOICE NO.426 DT.25/11/2019 ISSUED BY MALAPPURAM ASSAY AND HALLMARKING ON BATHERY GOLD AND DIAMONDS. EXHIBIT P8 PHOTOCOPY OF SERVICE INVOICE NO.428 DT. 25/11/2019 ISSUED BY MALAPPURAM ASSAY AND HALLMARKING ON PALAKKAD PKD BM GOLD LLP. EXHIBIT P9 PHOTOCOPY OF SHOW CAUSE NOTICE U/S 74(1) DT.10/03/2020. EXHIBIT P10 PHOTOCOPY OF REPLY TO EXT.P9 DT. 01/07/2020. EXHIBIT P11 PHOTOCOPY OF PROCEEDINGS OF STO (INT.) GST DEPT. SQ.NO.II, TIRUR DT. 07/07/2020.