M/S. N.C. John & Sons PVT. LTD. vs. The Deputy Commissioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH WEDNE AY, THE 14TH DAY OF FEBRUARY 2024 / 25TH MAGHA, 1945 WA NO. 201 OF 2024 AGAINST THE JUDGMENT DATED 2.2.2024 IN WP(C) 4263/2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: M/S. N.C. JOHN & SONS PVT. LTD., [GSTIN 32AABCN0264H1ZX] BRANCH # XVI/268, VAZHICHERRY, ALAPPUZHA REPRESENTED BY ITS DIRECTOR, SHRI. JACOB JOSEPH, PIN - 688001 BY ADVS. M.BALAGOPAL ANJALI MENON R.DEVIKA (ALAPPUZHA) THRESSY THOMAS K.SRIKUMAR (SR.) RESPONDENT/RESPONDENT: THE DEPUTY COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, BSNL BHAVAN, EXCHANGE ROAD, ALAPPUZHA, KERALA, PIN - 688001 SR.GP-SRI. V.K.SHAMSUDHEEN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 14.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA No.201/2024 -:2:- J U D G M E N T Dr. Kauser Edappagath, J.
The appellant filed the writ petition impugning Exts.P2 and P3 show cause notices issued u/s 73 of the Kerala State Goods and Services Tax/Central Goods and Services Tax Act, 2017 ('KSGST/CGST Acts' for short). The allegation in the show cause notices is that the appellant has violated sub-Rule (10) of Rule 96 of the Central Goods and Services Tax/ State Goods and Services Tax Rules ('CGST/SGST Rules' for short) inasmuch as it failed to pay applicable tax to avail an erroneous refund. The learned Single Judge disposed the writ petition as per the judgment dated 2nd February 2024 permitting the appellant to file reply to Exts.P2 and P3 within 10 days. It is challenging the said judgment; the appellant is before us.
We have heard Sri.M.Balagopal, the learned counsel for the appellant and Sri.V.K.Shamsudheen, the learned Senior
WA No.201/2024 -:3:- Government Pleader.
It is the case of the appellant that the details of alleged violation of sub-Rule 10 of Rule 96 of CGST/SGST Rules have not been provided to and in the absence of requisite details, it is not in a position to give a proper reply. The learned Government Pleader submits that Exts.P2 and P3 are only show cause notices, and it is for the appellant to file proper reply to the same and to substantiate that there is no basis for issuing such notices to it. He further submits that if the appellant has a case that requisite materials, based on which the show cause notices have been issued, have not been supplied, it is for the appellant to make a request to the officer concerned for the supply of those materials. Having heard both sides, we are of the view that since Exts.P2 and P3 are only show cause notices, the appellant must, at least at the first instance, appear before the officer and show cause against the proposals in Exts.P2 and P3. However, the learned counsel for the appellant is right in contending that the appellant is entitled to the materials on the basis of which show
WA No.201/2024 -:4:- cause notices were issued to it and without such materials, it may not be possible for the appellant to give a proper reply. In these circumstances, this writ appeal stands disposed of directing the appellant or its authorized representative to appear before the officer who issued Exts.P2 and P3 show cause notices at the designated time on 22.02.2024. On that day, it is open to the appellant to file a request to give necessary details or materials which are required by it to give a proper reply to Exts.P2 and P3. The officer shall consider the said request and provide the details/materials sought for within a reasonable time. The appellant shall be given a further time of two weeks to reply to the show cause notices. Thereafter, the matter shall be adjudicated by the competent officer in accordance with law after giving sufficient opportunity of hearing to the appellant. DR. A.K.JAYASANKARAN NAMBIAR JUDGE DR. KAUSER EDAPPAGATH JUDGE Rp
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.