M/S. Pooppally Coir Mills vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THUR AY, THE 25TH DAY OF JANUARY 2024 / 5TH MAGHA, 1945 WP(C) NO. 3266 OF 2024 PETITIONER: M/S. POOPPALLY COIR MILLS, II/1009, AS ROAD, THUMPOLY, P.O BOX NO. 2623, ALAPPUZHA - 688 007 REPRESENTED BY ITSMANAGING PARTNER DILIP CHERIAN THOMAS. BY ADVS. M.BALAGOPAL R.DEVIKA (ALAPPUZHA) ANJALI MENON THRESSY THOMAS RESPONDENT: THE STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA SOUTH, ALAPPUZHA, PIN – 688 001. BY ADV.SMT. RESMITHA R CHANDRAN (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.3266/2024 -:2:- J U D G M E N T The petitioner has approached this Court being aggrieved by the fact that Exts.P3 and P4 notices have been issued to the petitioner alleging the wrong availment of IGST refund. It is the case of the petitioner that, from the details set out in Exts.P3 and P4, the petitioner is not able to ascertain with certainty the basis for the issuance of the show cause notices. It is submitted that there a reference in Ext.P3 and also in Ext.P4 to certain information provided to the department by the Commissioner of Customs, which seems to have concluded that the petitioner has wrongly availed the IGST refund. It is submitted that the materials, which form the basis of the show cause notices, have not been supplied to the petitioner. It is submitted that even the copy of the letter of the Commissioner of Customs, which is referred to in Exts.P3 and P4, has not been supplied to the petitioner, and yet the petitioner is called upon to file a reply to Exts.P3 and P4 and to appear before the officer for
W.P.(C) No.3266/2024 -:3:- adjudication of the dispute on 30-01-2024. 2. Learned Government Pleader points out that Exts.P3 and P4 are only show cause notices and it is for the petitioner to file proper replies before the officer and to substantiate that there is no basis for issuing the notices to the petitioner. It is submitted that if the petitioner has a case that the materials, on the basis of which the show cause notices have been issued, have not been supplied to the petitioner, it is for the petitioner to make a request to the officer for the supply of those documents.
Learned counsel for the petitioner, in reply, would submit that Exts.P5 to P8 letters submitted by the petitioner would indicate that the petitioner has already requested for certain details and the same has not been provided to the petitioner.
Having heard the learned counsel for the petitioner and the learned Government Pleader, I am of the opinion that since Exts.P3 and P4 are only show cause notices, the petitioner must, at least at the first instance, appear before the officer and show cause against the
W.P.(C) No.3266/2024 -:4:- proposals in Exts.P3 and P4. However, the learned counsel for the petitioner is right in contending that the petitioner is entitled to the materials on the basis of which the show cause notices have been issued to the petitioner and without such materials, it may not be possible for the petitioner to file a proper reply to the show cause notices. Therefore, this writ petition will stand disposed of directing that, the petitioner or an authorized representative of the petitioner shall appear before the officer, who issued Exts.P3 and P4 show cause notices at the designated time on 30-01-2024. On that date, it is open to the petitioner to file a request detailing the documents that are required by the petitioner for the purposes of filing a proper reply to Exts.P3 and P4 notices. The officer shall consider the request for providing documents and shall provide such documents to the petitioner within a reasonable time. After serving the documents requested for, on the petitioner, the petitioner shall be given a further time of two weeks to reply to the show cause notices. Thereafter the matter shall be adjudicated by the
W.P.(C) No.3266/2024 -:5:- competent officer in accordance with the law and after affording an opportunity of hearing to the petitioner. GOPINATH P.
JUDGE ats
W.P.(C) No.3266/2024 -:6:- APPENDIX OF WP(C) 3266/2024 PETITIONER’S EXHIBITS Exhibit P1OF THEGST REGISTRATION CERTIFICATE OF THE DTA UNIT BEARING NO.32AACFP3279Q1ZS Exhibit P2OF THEGST REGISTRATION CERTIFICATE OF THE EOU UNIT BEARING NO. 32AACFP3279Q2ZR Exhibit P3OF THE NOTICE NO. SCN/32AACFP3279Q1ZS/2020-21 DATED 29.12.2023 ISSUED BY THE RESPONDENT Exhibit P4OF THE NOTICE NO. SCN/32AACFP3279Q1ZS/2021-22 DATED 29.12.2023 ISSUED BY THE RESPONDENT. Exhibit P5OF THEPETITIONER'S REQUEST LETTER DATED 04.01.2024 IN EXT P-3 NOTICE Exhibit P6OF THEPETITIONER'S REQUEST LETTER DATED 04.01.2024 IN EXT P-4 NOTICE Exhibit P7OF THELETTER DATED 24.01.2024 SUBMITTED BY THE PETITIONER IN EXT P3 SCN. Exhibit P8OF THE LETTER DATED 24.01.2024 SUBMITTED BY THE PETITIONER IN EXT P4 SCN
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.