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Pulickal Industries vs. The State Tax Officer

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WP(C)/1709/2020HC KeralaGSTCNR KLHC01005089202013 February 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL7 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THUR AY, THE 13TH DAY OF FEBRUARY 2020 / 24TH MAGHA, 1941 WP(C).No.1709 OF 2020(K) PETITIONER: PULICKAL INDUSTRIES 6/425, PAMBADY WEST, THIRUVILWAMALA, THRISSUR-680594 REPRESENTED BY ITS PROPRIETOR SRI.HARIS.P.A BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE STATE TAX OFFICER SGST DEPARTMENT, VADAKKANCHERRY, THRISSUR-680582 2 THE ASSISTNAT COMMISSIONER, SGST DEPARTMENT, TAX COMPLEX, POOTHOLE, THRISSUR-680004 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001 SMT JASMINE M M, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.1709 OF 2020(K) 2 JUDGMENT Dated this the 13th day of February 2020 The petitioner, a proprietary business entity registered under the Central Goods and Service Tax / State Goods and Service Tax, has approached this Court under Article 226 challenging Exts.P3A to P3(n), whereby the assessment order under Section 2 of the State Goods and Service Tax Act 2017 has been passed, inter alia on the ground that the petitioner had, vide intimation dated 25.11.2019, informed regarding closure of the business.

2.

Secondly, the petitioner had filed all the monthly returns for the period during which the business was carried out and therefore, in the absence of any issuance of assessment orders or seeking information

WP(C).No.1709 OF 2020(K) 3 under Section 46 of the Act is usually uncalled for. Cancellation of registration under Section 29 (3) of the Act though will envisage that it will not affect the liability of the person to pay tax on another dues for any period prior to the cancellation, but the aforementioned facts conspicuously are wanting in the impugned order.

3.

The learned State Counsel submits that a person who closes the business and do not file the returns, in the instant case, for the periods with effect from April 2018 to June 2019, the assessment orders

accordingly for the year 2017-2018 and 2018-2019, were passed.

4.

Having heard the learned counsel for the parties, I am of the view that petitioner has a remedy of appeal under Section 107 of the Act. On a plain and simple language of section 29 of the Act, even if the

WP(C).No.1709 OF 2020(K) 4 person stops the business resulting in cancellation of the registration, the liability accrued till such time cannot be waived or diminished. This is what the case in brief is. No ground for interference is made out. The writ petition is accordingly dismissed. AMIT RAWAL JUDGE ACM/14.2.2020

WP(C).No.1709 OF 2020(K) 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE IN GSTR-3A FOR THE PERIODS OF NOVEMBER 2017 TO MARCH 2018 DATED 06.12.2018 EXHIBIT P1A AOF NOTICE IN GSTR-3A FOR THE PERIOD OF APRIL 2018 DATED 05.08.2019 EXHIBIT P1B AOF NOTICE IN GSTR-3A FOR THE PERIOD OF APRIL 2019 DATED 05.08.2019 EXHIBIT P2 AOF ACKNOWLEDGEMENT OF APPLICATION

OF CANCELLATION

OF REGISTRATION IN FORM GST RE-02 EXHIBIT P3 AOF FORM GST ASMT-13 FOR APRIL 2018 DATED 20.10.2019 EXHIBIT P3A AOF FORM GST ASMT-13 FOR MAY 2018 DATED 20.10.2019 EXHIBIT P3(B) AOF FORM GST ASMT-13 FOR JUNE 2018 DATED 20.10.2019 EXHIBIT P3(C) AOF FORM GST ASMT-13 FOR JULY 2018 DATED 20.10.2019 EXHIBIT P3(D) AOF FORM GST ASMT-13 FOR AUGUST 2018 DATED 20.10.2019 EXHIBIT P3(E) AOF FORM GST ASMT-13 FOR SEPTEMBER 2018 DATED 20.10.2019 EXHIBIT P3(F) AOF FORM GST ASMT-13 FOR OCTOBER 2018 DATED 20.10.2019 EXHIBIT P3(G) AOF FORM GST ASMT-13 FOR NOVEMBER 2018 DATED 20.10.2019 EXHIBIT P3(H) AOF FORM GST ASMT-13 FOR DECEMBER 2018 DATED 20.10.2019 EXHIBIT P3(I) AOF FORM GST ASMT-13 FOR JANUARY 2019 DATED 20.10.2019

WP(C).No.1709 OF 2020(K) 6 EXHIBIT P3(J) AOF FORM GST ASMT-13 FOR FEBRUARY 2019 DATED 20.10.2019 EXHIBIT P3(K) AOF FORM GST ASMT-13 FOR MARCH 2019 DATED 20.10.2019 EXHIBIT P3(L) AOF FORM GST ASMT-13 FOR APRIL 2019 DATED 28.11.2019 EXHIBIT P3(M) AOF FORM GST ASMT-13 FOR MAY 2019 DATED 28.11.2019 EXHIBIT P3(N) AOF FORM GST ASMT-13 FOR JUNE 2019 DATED 28.11.2019 EXHIBIT P4 AOF FORM GST DRC -07 FOR APRIL 2018 DATE 02.12.2019 EXHIBIT P4(A) AOF FORM GST DRC -07 FOR MAY 2018 DATE 02.12.2019 EXHIBIT P4(B) AOF FORM GST DRC -07 FOR JUNE 2018 DATE 02.12.2019 EXHIBIT P4(C) AOF FORM GST DRC -07 FOR JULY 2018 DATE 02.12.2019 EXHIBIT P4(D) AOF FORM GST DRC-07 FOR AUGUST 2018 DATED 02.12.2019 EXHIBIT P4(E) AOF FORM GST DRC-07 FOR SEPTEMBER 2018 DATED 02.12.2019 EXHIBIT P4(F) AOF FORM GST DRC-07 FOR OCTOBER 2018 DATED 02.12.2019 EXHIBIT P4(G) AOF FORM GST DRC-07 FOR NOVEMBER 2018 DATED 02.12.2019 EXHIBIT P4(H) AOF FORM GST DRC-07 FOR DECEMBER 2018 DATED 02.12.2019 EXHIBIT P4(I) AOF FORM GST DRC-07 FOR JANUARY 2019 DATED 02.12.2019 EXHIBIT P4(J) AOF FORM GST DRC-07 FOR FEBRUARY 2019 DATED 02.12.2019 EXHIBIT P4(K) AOF FORM GST DRC-07 FOR MARCH 2019 DATED 02.12.2019 EXHIBIT P4(L) AOF FORM GST DRC-07 FOR

WP(C).No.1709 OF 2020(K) 7 APRIL 2019 DATED 03.01.2020 EXHIBIT P4(M) AOF FORM GST DRC-07 FOR MAY 2019 DATED 03.01.2020 EXHIBIT P4(N) AOF FORM GST DRC-07 FOR JUNE 2019 DATED 03.01.2020 EXHIBIT P5 AOF THE ORDER CANCELLING REGISTRATION ISSUED BY THE 1ST RESPONDENT IN FORM GST REG-19 DATED 05.12.2019 EXHIBIT P6 AOF THE FINAL RETURN FILED BY THE PETITIONER DATED 05.12.2019 RESPONDENT(S)' EXHIBITS :- NIL //// PA TO JUDGE

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.