Kottukappillil Geogy George vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 11TH DAY OF SEPTEMBER 2023 / 20TH BHADRA, 1945 WP(C) NO. 29002 OF 2023 PETITIONER: KOTTUKAPPILLIL GEOGY GEORGE, AGED 60 YEARS PWD CONTRACTOR, S/O. K.J.GEORGE, KOTTUKAPPILLY HOUSE, KUNNUMPURAM, KALPATHY, PALAKKAD, PIN - 678003 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 2 DEPUTY COMMISSIONER (ARREAR RECOVERY), STATE GOODS AND SERVICES TAX DEPARTMENT,PALAKKAD, PIN - 678001 RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.29002 of 2023 2 JUDGMENT Dated this the 11th day of September, 2023
Heard Sri.Harisankar V.Menon, learned counsel for the petitioner as well as Ms.Reshmitha Ramachandran, learned Government Pleader appearing for the respondents.
This writ petition has been filed under Article 226 of the Constitution of India impugning Ext.P3 assessment order and Ext.P4 demand notice dated 24.09.2022 and 07.06.2023 respectively. The only ground which has been urged in this writ petition is that the assessment order has been uploaded without being signed digitally. The learned counsel for the petitioner has drawn attention to the impugned assessment order Ext.P3. However, learned Government Pleader submits that as per Section 169(d) of the CGST Act, every order is to be uploaded after it is signed. There is provision for digital signing of the orders which have been
WP(C) No.29002 of 2023 3 uploaded. Learned Government Pleader also submits that the petitioner has obtained the copy of Ext.P3, before it was uploaded. However, on the website digitally signed copies are available.
Considering the aforesaid submission of learned Government Pleader, I find no substance in the present writ petition. Therefore, the writ petition is dismissed leaving open the liberty of the petitioner to avail any other alternate remedy, if it is available in accordance with law. DINESH KUMAR SINGH JUDGE AP
WP(C) No.29002 of 2023 4 APPENDIX OF WP(C) 29002/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF AS DECLARATION ISSUED BY PWD DTD. 19-07-2023 Exhibit P2 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 08-11-2021 Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 24-09-2022 Exhibit P4 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 07-06-2023
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.