Grace Kitchen Technical Service vs. The Assistant Commissioner(Wc) - Kerala High Court, 18 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY ,THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940 WP(C).No. 8001 of 2019 PETITIONER: M/S. GRACE KITCHEN TECHNICAL SERVICE, BUILDING, NO.XVII/153D,KLA ROAD, PANAVALLY.P.O,ALAPUZHA DISTRICT-688 566, REPRESENTED BY ITS PROPRIETOR M.O.GEORGE. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER(WC), DEPARTMENT OF STATE GOODS AND SERVICE TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM DISTRICT-682 018. 2 THE INTELLIGENCE OFFICER(IB), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AT EDAPPILLY, ERNAKULAM DISTRICT-682 024. 3 THE STATE ASSISTANT COMMISSIONER, REVENUE RECOVERY, STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION , ERNAKULAM AT KAKKANAD, ERNAKULAM DISTRICT-682 030. SMT. THUSHARA JAMES GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8001 of 2019 -2-

JUDGMENT The petitioner approached this Court challenging Ext.P5 order passed by the Assistant Commissioner, (WC), Department of State Goods and Services Tax, Ernakulam. The petitioner was issued a pre-assessment notice; they did not respond to the notice. Thereafter, an order was passed on 26.10.2018. The petitioner approached this Court when he received a Revenue Recovery Notice. According to the petitioner he had intimated change of address vide Ext. P6 as early as in 2016, but he never received pre-assessment notice. But as seen from the impugned order itself, the petitioner was served a notice through e-mail address as well. The petitioner has a case that he has made and submitted Ext. P3 request to revise the return. This was pursuant to the proceedings of the intelligence officer as per Ext. P2. Any how, considering the totality of the circumstances, I am of the view that an opportunity should be given to the petitioner on terms. Accordingly, the impugned order is set aside on condition that the petitioner remits `2,50,000/-(Rupees two lakh fifty thousand only) on or before 28.03.2019. If the petitioner deposits the above amount, the impugned order will -3- stand set aside and the petitioner thereafter, shall appear on 04.04.2019 before the first respondent and raise objection.

The writ petition is disposed of as above. A.MUHAMED MUSTAQUE akv JUDGE -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT IN FORM NO.1 A DATED 04.08.2018. EXHIBIT P2OF THE ORDER NO.IBE-III/IR 2/CR 3/2016-17 DATED 03.08.2016. EXHIBIT P3OF THE REQUEST SUBMITTED TO THE 1ST RESPONDENT TO REVISE THE RETURN DATED 04.12.2018. EXHIBIT P4OF THE FORM 1 DEMAND NOTICE DATED 21.02.2019. EXHIBIT P5OF THE ASSESSMENT ORDER NO.32072060676/2015-16 DATED 26.10.2018. EXHIBIT P6OF THE LETTER INFORMING CHANGE OF ADDRESS SUBMITTED BEFORE THE 1ST RESPONDENT. RESPONDENT'S/S EXHIBITS:NIL //// CA TO JUDGE