BharatTaxGST

M/S. Udaya Drug House vs. The State Tax Officer

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WP(C)/16718/2020HC KeralaGSTCNR KLHC01042136202017 January 2024Bench: HONOURABLE MR. JUSTICE D. K. SINGH3 pages
For Petitioner: SRI. HARISANKAR V. MENON, SMT.MEERA V.MENON, RESPONDENT, S :, THE STATE TAX OFFICER, SGST DEPARTMENT, KOTTAYAM-686 001., STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001., BY ADV, SMT. RESHMITA RAMACHANDRAN – GP
AI SummaryRemanded

Facts

The petitioner, M/s. Udaya Drug House, filed a writ petition seeking a direction to the State Tax Officer, SGST Department, Kottayam (1st respondent) to permit them to revise their GSTR-3B returns for the years 2017-18 and 2018-19. The petitioner had submitted an application for revision on June 8, 2020 (Ext. P1). The petitioner's counsel submitted that no action had been taken by the Department on this application, nor had any assessment proceedings been initiated. The petitioner requested the closure of the writ petition based on these submissions.

Held

The Court considered the submission made by the learned Counsel for the petitioner. The petitioner had stated that they had filed an application for revising their GSTR-3B returns on June 8, 2020, and that no action had been taken by the Department thereafter, nor had any assessment proceedings been initiated. Based on this submission, the Court found no reason to continue the writ petition. The Court did not delve into the merits of the revision application or the underlying GST provisions. The operative direction was to close the writ petition.

Key Issues

1. Whether the petitioner is entitled to a direction to the 1st respondent to permit the revision of GSTR-3B returns for the years 2017-18 and 2018-19, as per the application filed on June 8, 2020. Petitioner's Contention: The petitioner argued that they had filed an application for revising their GSTR-3B returns and that the Department had not taken any action or initiated assessment proceedings since the application was filed. Therefore, they sought the closure of the writ petition. Respondent's Contention: The judgment does not record any specific contentions from the respondent (State Tax Officer and State of Kerala).

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 17TH DAY OF JANUARY 2024 / 27TH POUSHA, 1945 WP(C) NO. 16718 OF 2020 PETITIONER: M/S. UDAYA DRUG HOUSE, IX/653, KANDATHIL BUUILDING, SASTRI ROAD,KOTTAYAM-686 001. REPRESENTED BY ITS MANAGING PARTNER, K. A. JOSEPH. BY ADVS. SRI. HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT S : 1 THE STATE TAX OFFICER, SGST DEPARTMENT, KOTTAYAM-686 001. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY ADV SMT. RESHMITA RAMACHANDRAN – GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 16718 OF 2020 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 16718 of 2020 ------------------------- Dated this the 17th day of January, 2024

JUDGMENT

1.

The present writ petition has been filed seeking the following reliefs; (i) To direct the 1st respondent to permit the petitioner to revise the returns in FORM GSTR-3B for the years 2017-18 and 2018-19 as prayed for in Ext. P1 application forthwith by the issue of a writ of mandamus or such other writ or order or direction. (ii) To grant the petitioner such other incidental reliefs including the costs of these proceedings.

2.

Mr. Harisankar V. Menon, learned Counsel for the petitioner submits that the petitioner has filed application for revising the returns in GSTR 3B. This application was filed on 08.06.2020 and, thereafter, nothing has been heard from the Department and no steps have been taken for assessment. Therefore, the writ petition may be closed.

3.

Considering the above submission, this writ petition is hereby closed. DINESH KUMAR SINGH JUDGE Svn

WP(C) NO. 16718 OF 2020 3 APPENDIX OF WP(C) 16718/2020 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF APPLICATION FOR REVISION OF RETURN FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 8.6.2020 EXHIBIT P1(A) COPY OF STATEMENT GIVING THE DETAILS OF SALE FOR THE YEAR 2017-18 AS PER 3B FILED BY THE PETITIONER DATED NIL EXHIBIT P1(B) COPY OF STATEMENT GIVING THE DETAILS OF SALE FOR THE YEAR 2017-18 AS PER ACCOUNTS OF THE PETITIONER DATED NIL EXHIBIT P1(C) COPY OF STATEMENT GIVING THE DETAILS OF SALES FOR THE YEAR 2018-19 AS PER 3B FILED BY THE PETITIONER DATED NIL EXHIBIT P1(D) COPY OF STATEMENT GIVING THE DETAILS OF SALE FOR THE YEAR 2018-19 AS PER ACCOUNTS OF THE PETITIONER DATED NIL EXHIBIT P2 COPY OF CERTIFICATE ISSUED BY THE GENERATION DATA SYSTEMS DATED 20.2.2020 1ST RESPONDENT’S EXHIBITS EXHIBIT R1(a)OF THE LETTER NO A8/4/6/2020-21 DTD 12/08/2020

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.