Pulickal Industries vs. State Tax Officer - Kerala High Court, 27 July 2022

Heard together (2 matters)

WA NO. 313 OF 2022

WP(C) 1709/2020

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 27TH DAY OF JULY 2022 / 5TH SRAVANA, 1944 WA NO. 313 OF 2022 WP(C) 1709/2020 OF HIGH COURT OF KERALA APPELLANT/S: PULICKAL INDUSTRIES 6/425, PAMBADY WEST, THIRUVILWAMALA THRISSUR 680 594 REPRESENTED BY ITS PROPRIETOR SHRI HARIS P.A BY ADVS.K.P.PRADEEP HAREESH M.R. SANAND RAMAKRISHNAN RASMI NAIR T. T.T.BIJU/T.THASMI/M.J.ANOOPA RESPONDENT/S: 1 STATE TAX OFFICER SGST DEPARTMENT, VADAKKANCHERY, THRISSUR 680 582 2 THE ASSISTANT COMMISSIONER SGST DEPARTMENT, TAX COMPLEX, POOTHOLE THRISSUR 680 004 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIATE, THIRUVANTHAPURAM 695 001 OTHER PRESENT: SR GP V.K. SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA NO. 313 OF 2022 -2- S.V.BHATTI & BASANT BALAJI, JJ. - - - - - - - - - - - - - - -- - - -- - - - - - - - - - -- - - - - - - - - WA NO. 313 OF 2022 - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - -

JUDGMENT (Dated this the 27th day of July 2022) Basant Balaji J., The appellant was the petitioner in W.P.(C) No. 1709 of 2020. The writ petition was filed for quashing Ext.No.P3 order and Ext.P4 demand notice. The appellant is running a proprietary firm, registered under provisions of Goods and Services Tax Act (for short ‘the Act’). According to him, he conducted his business till 31.3.2018

WA NO. 313 OF 2022 -3- and closed the business. The Act has been introduced with effect from 1.7.2017. He has filed his return for 2017-18 disclosing a taxable turnover of Rs.27,48,205/-. Thereafter he filed application for cancellation on 25.11.2019 and it was cancelled with effect from 31.3.2018 as per order dated 5.12.2019. The learned Single Judge dismissed the Writ Petition taking note of the fact that the remedy by way of appeal under Section 107 of the Act is available to the appellant and without availing such remedy there are no grounds to interfere under Article 226 of the Constitution of India. The learned Single Judge also took note of the fact that though cancellation of registration is under Sec 29(3) of the Act, it will not affect the liability of the person to pay the tax for period prior to cancellation.

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The learned Single Judge had rightly exercised his discretion in not interfering with the orders passed in view of the fact there is a statutory appeal under section 107 of the Act.

We are also of the considered opinion that the appellant cannot rush to this court challenging the assessment orders and demand notice issued to him, without availing the statutory remedy. In view of the matter, we find no grounds to interfere with the judgment of the learned Single Judge, but however, we make it clear that the appellant is given one months time from today to file statutory appeal before the authority. Till such time, the impugned assessment orders passed by the respondent

WA NO. 313 OF 2022 -5- shall be kept in abeyance to enable the appellant to obtain appropriate orders from the appellate authority.

The Writ Appeal stands disposed of as above. S.V.BHATTI,

JUDGE BASANT BALAJI,

JUDGE dl/