Carris Pipes & Tubes PVT. LTD. vs. The Asst. State Tax Officer - Kerala High Court, 28 July 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUE AY, THE 28TH DAY OF JULY 2020 / 6TH SRAVANA, 1942 WP(C).No.13708 OF 2018(K) PETITIONER: CARRIS PIPES & TUBES PVT. LTD. VIII/220, AKANAD, MUDAKUZHA P.O.,PERUMBAVOOR, ERNAKULAM DISTRICT, PIN-683542, REPRESENTED BY ITS MANAGING DIRECTOR BHASKARAN N. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE ASST. STATE TAX OFFICER INTELLIGENCE SQUAD NO.II, STATE GST DEPARTMENT, MATTANCHERRY AT KARUKUTTY, ERNAKULAM DIST., PIN-683576. 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. 4 THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PLACE, NEW DELHI, DELHI-110001, REPRESENTED BY ITS SECRETARY.

WP(C).No.13708 OF 2018(K) 2 BY ASSISTANT SOLICITOR GENERAL BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS GOVT. PLEADER SMT RANJITHA G THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.13708 OF 2018(K) 3 JUDGMENT The writ petition has been filed challenging Ext.P3 order passed by the 1st respondent, whereby the petitioner was imposed with a penalty. The writ petition came to be filed in a situation where the Appellate Authority before whom the statutory appeal can be preferred against Ext.P3 order was not available.

When the case is taken up today, it is submitted by the learned Government Pleader appearing for the State that an Appellate Authority is now in Office and that an appeal can be preferred against Ext.P3. 3. In the above circumstances, the writ petition is disposed of giving liberty to the petitioner to challenge Ext.P3 in appeal within four weeks from today. If such appeal is filed, the Appellate Authority shall consider the same treating that the appeal is filed within time,

WP(C).No.13708 OF 2018(K) 4 having regard to the fact that the petitioner had been prosecuting this writ petition all these years. T.R.RAVI JUDGE Pn 28/07

WP(C).No.13708 OF 2018(K) 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INVOICE DATED 24.01.2018. EXHIBIT P2 COPY OF NOTICE DATED 27.01.2018 ISSUED BY THE 1ST RESPONDENT UNDER S.129(3) OF THE GST ACT. EXHIBIT P3 COPY OF ORDER DATED 27.01.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3(A) COPY OF RECEIPT DATED 27.01.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 COPY OF CERTIFICATE DATED 30.01.2018 ISSUED BY M/S.SOUTHERN MARKETING ASSOCIATES, THRISSUR. EXHIBIT P5 COPY OF CERTIFICATE DATED 2.02.2018 ISSUED BY M/S.GAIL(INDIA) LTD. EXHIBIT P6 COPY OF LETTER DATED 27.02.2018 ADDRESSED TO THE 1ST RESPONDENT.