Joshi M. P vs. The Intelligence Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNE AY, THE 29TH DAY OF NOVEMBER 2023 / 8TH AGRAHAYANA, 1945 WP(C) NO. 40022 OF 2023 PETITIONER/S: JOSHI M. P AGED 58 YEARS THE PROPRIETOR, MALIEKKAL INDUSTRIES, MALIANKARA, MOOTHAKUNNAM, NORTH PARAVUR, PIN - 683516 BY ADVS. ASWIN GOPAKUMAR ANWIN GOPAKUMAR ADITYA VENUGOPALAN NIKITHA SUSAN PAULSON MAHESH CHANDRAN SHALLET K. SAM SARANYA BABU RESPONDENT/S: THE INTELLIGENCE OFFICER INTELLIGENCE UNIT, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, PERUMBAVOOR, PIN - 683542 OTHER PRESENT: Ms.RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 40022 OF 2023 2 J U D G M E N T The present writ petition has been filed impugning Ext.P3 show cause notice dated 3.11.2023 issued to the petitioner under Section 45A of the Kerala General Sales Tax Act, 1963 (“KGST Act” for short). The impugned notice would disclose that the petitioner had purchased a total of 38,27,000 litres of High-Speed Diesel (“H ”, for short) from Reliance Industries, Mangalore and M/s.Nayara Energy Ltd., Mangalore for the period from 1.4.2022 to 31.3.2023
for a total
value
of Rs.33,56,74,270/-. On enquiry, it was found that the petitioner had purchased this H under the pretense of his own use. However, subsequent verification process would disclose that the petitioner had conducted local sales of this H within the State of Kerala. Since this commodity is classified as taxable goods under the provisions of the KGST Act, tax is sought to be levied on the said sale of H by the petitioner as local sales.
I do not find that Ext.P3 show cause notice is without juri iction or against any
WP(C) NO. 40022 OF 2023 3 express provision of the KGST Act. The petitioner should file reply to the said show cause notice and after giving an opportunity of hearing to the petitioner, the said show cause notice should be adjudicated by the competent authority. The petitioner is given ten (10) days time to file reply to the said notice. If reply is filed by the petitioner to the show cause notice on or before 11.12.2023, the date of hearing should be intimated to the petitioner and the petitioner should appear on the date fixed to make his submissions, and thereafter, orders should be passed, in accordance with law. With the aforesaid observations and directions, the present writ petition stands finally disposed of. Pending interlocutory application, if any, in the present writ petition stands dismissed. DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 40022 OF 2023 4 APPENDIX OF WP(C) 40022/2023 PETITIONER EXHIBITS Exhibit P1 AOF THE AGREEMENT DATED 02.06.2016 Exhibit P2 AOF THE TERMS AND CONDITIONS RELATING TO THE INTERSTATE PURCHASE OF H FROM RELIANCE INDUSTRIES LIMITED Exhibit P3 AOF THE NOTICE DATED 03.11.2023 ISSUED BY THE RESPONDENT. Exhibit P4 AOF THE PRELIMINARY REPLY DATED 14.10.2023 Exhibit P5 AOF THE NOTICE DATED 14.11.2023 Exhibit P6 AOF THE LETTER DATED 23.11.2023 SUBMITTED BY THE PETITIONER Exhibit P7 AOF THE NOTICE DATED 23.11.2023
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.