Kerala High Court
Thrissur Fashion Jwellery vs Assistant Commissioner on 16 September, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 16TH DAY OF SEPTEMBER 2021 / 25TH BHADRA, 1943
WP(C) NO. 19172 OF 2021
PETITIONER/S:
THRISSUR FASHION JWELLERY
NEAR AKSHAYA SHOPPING COMPLEX,
NEYYATTINKARA P. O., THIRUVANANTHAPURAM - 695 121,
REPRESENTED BY JOSE PAUL C. J., MG. PARTNER.
BY ADVS.P.S.SOMAN
T.RADHAMONY
B.PRABHAKARAN
NANCY PRABHAKAR
RESPONDENTS:
1 ASSISTANT COMMISSIONER
SQUAD - III, STATE GOODS & SERVICE TAX DEPARTMENT,
NEYYATTINKARA P. O., THIRUVANANTHAPURAM - 695 121.
2 THE STATE OF KERALA
REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001.
3 THE COMMISSIONER OF STATE TAX
GOVERNMENT OF KERALA, TAX TOWER, KARAMANA P. O.,
THIRUVANANTHAPURAM, PIN - 695 002.
OTHER PRESENT:
SRGP.DR.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.09.2021, ALONG
WITH WP(C).19199/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19172 & 19199 OF 2021
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 16TH DAY OF SEPTEMBER 2021 / 25TH BHADRA, 1943
WP(C) NO. 19199 OF 2021
PETITIONERS:
THRISSUR FASHION JEWELLERY
NEAR ASKHAYA SHOPPING COMPLEX, NEYYATTINKARA P.O.,
THIRUVANANTHAPURAM-695 121,
REPRESENTED BY JOSE PAYL C.J, M.G PARTNER
BY ADVS.P.S.SOMAN
T.RADHAMONY
B.PRABHAKARAN
NANCY PRABHAKAR
RESPONDENTS:
1 ASSISTANT COMMISSIONER
SQUAD-II, STATE GOODS AND SERVICE TAX DEPARTMENT,
NEYYATTINKARA P.O., THIRUVANANTHAPURAM-695 121
2 THE STATE OF KERALA
REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM,PIN-695 001
3 THE COMMISSIONER OF STATE TAX,
GOVERNMENT OF KERALA, TAX TOWER, KARAMANA P.O.,
THIRUVANANTHAPURAM,PIN-695 002
OTHER PRESENT:
SRGP.DR.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.09.2021,
ALONG WITH WP(C).19172/2021, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 19172 & 19199 OF 2021
3
BECHU KURIAN THOMAS, J
===========================
W.P.(C) Nos.19172 and 19199 of 2021
---------------------------------
Dated this the 16 th day of September, 2021
JUDGMENT
These two writ petitions are filed challenging the
penalty orders issued under Section 74 of the Act,
for evasion of tax allegedly detected for the years
2017-18 and 2018-19. Ext.P9 is the order of penalty
in both these cases. W.P(C) No.19172 of 2021 relates
to assessment year 2017-18 while W.P.(C) No.19199
of 2021 relates to assessment year 2018-2019.
2. The contention raised by the petitioner against the
orders of penalty is based upon the allegation of non
service of documents that were made the basis for
imposing penalty. According to the petitioner, due
to non service of documents principles of natural
justice have been violated.
3. I have heard Adv.P.S.Soman, the learned counsel for
WP(C) NO. 19172 & 19199 OF 2021
the petitioner as well as Dr.Thushara James, the
learned Sr.Government Pleader.
4. It was submitted on behalf of the petitioner that in
Ext.P2 mahazar it was noted that the dates relating
to the documents inside the pen drive seized, was for
the period 14.01.2013 to 14.12.2017. However, in
Ext.P6 show cause notice and the impugned order,
the period reckoned was different. According to the
learned counsel, the data utilised against the
petitioner was not given to the petitioner and that
the same had caused infraction of the principles of
natural justice.
5. I have considered the contentions advanced by the
learned counsel for the petitioner as well as the
respondents.
6. The contentions raised in these writ petitions are
disputed questions of fact and are all matters which
can effectively be adjudicated in the statutory appeal
WP(C) NO. 19172 & 19199 OF 2021
provided under Section 107 of the Central Goods and
Service Tax Act, 2017 [for short, the Act]. While the
petitioner denies having received the documents used
against him, the assessment order clearly mentions
that the copies of the documents used against the
petitioner were given to him. In either case it
remains within the realm of disputed facts. The
Supreme Court as well as this Court have, time and
again cautioned about entertaining a writ petition,
when there is an alternative remedy. Writ petitions,
in such cases must be entertained only in exceptional
cases. (See Assistant Commissioner of State Tax and
Others v. M/s.Commercial Steel Ltd., C.A.No.5121 of
2021).
7. As mentioned earlier, the ground of violation of
principles of natural justice on the ground of non-
serving of documents used against the petitioner,
requires an appreciation of disputed facts, which this
WP(C) NO. 19172 & 19199 OF 2021
Court cannot go into in writ jurisdiction.
8. The learned counsel for the petitioner on noticing
the disinclination of this Court to entertain the
challenge under Article 226, especially when
appellate remedies are available under Section 107 of
the Act, therefore, sought to pursue the statutory
remedies available under the Act.
9. In view of the aforesaid, without rendering any
finding on merits in the matter, I refuse to entertain
these writ petitions, leaving liberty to the petitioner
to take up all the contentions raised in these writ
petitions also, before the Appellate Authority.
These writ petitions are therefore dismissed.
Sd/-
BECHU KURIAN THOMAS,
JUDGE
AMV/16/09//2021
WP(C) NO. 19172 & 19199 OF 2021
APPENDIX OF WP(C) 19199/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE OF
THE PETITIONER
Exhibit P2 TRUE COPY OF THE MAHAZER PREPARED BY THE 1ST
RESPONDENT AT THE TIME OF INSPECTOR
Exhibit P3 TRUE COPY OF THE SEIZURE ORDER ISSUED BY THE 1ST
RESPONDENT
Exhibit P4 TRUE COPY OF THE SUMMONS NO.GSTINS 13/2019 -20
DATED 26.09.2019 ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER
Exhibit P5 TRUE COPY OF THE 2ND MAHAZER PREPARED BY THE 1ST
RESPONDENT ON 26.11.2019
Exhibit P6 TRUE COPY OF THE SHOW CAUSE NOTICE NO.GSTINS
13/19-20(18-19) DATED 14.12.2020 ISSUED BY THE 1ST
RESPONDENT UNDER SECTION 74(1) OF THE CGST/SGST
ACT FOR THE YEAR 2018-19
Exhibit P7 TRUE COPY OF THE REQUEST FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DATED 10.03.2021 FOR
GETTING COPY OF RECOVERY NO.7 IN EXHIBIT P3
Exhibit P8 TRUE COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DATED 08.03.2021
Exhibit P9 TRUE COPY OF THE ORDER NO.GSTINS-13/2019-20 (18-
19) DATED 23.02.2021 ISSUED BY THE 1ST RESPONDENT
TO THE PETITIONER
Exhibit P10 TRUE COPY OF THE INTIMATION NO.GSTINS-13/2019-20
DATED 29.03.2021 ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER REJECTING THE REQUEST FOR PROVIDING
COPY OF RECOVERY NO.7
RESPONDENTS EXHIBITS NIL
TRUE COPY P.A.TO JUDGE
WP(C) NO. 19172 & 19199 OF 2021
APPENDIX OF WP(C) 19172/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE OF
THE PETITIONER.
Exhibit P2 TRUE COPY OF THE MAHAZER PREPARED BY THE 1ST
RESPONDENT AT THE TIME OF INSPECTION.
Exhibit P3 TRUE COPY OF THE SEIZURE ORDER ISSUED BY THE 1ST
RESPONDENT.
Exhibit P4 TRUE COPY OF THE SUMMONS NO.GSTINS 13/2019-20
DATED 26.09.2019 ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER.
Exhibit P5 TRUE COPY OF THE 2ND MAHAZER PREPARED BY THE 1ST
RESPONDENT ON 26.11.2019.
Exhibit P6 TRUE COPY OF THE SHOW CAUSE NOTICE NO.GSTINS
13/19-20(17-18) DATED 14.12.2020 ISSUED BY THE 1ST
RESPONDENT UNDER SECTION 74(1) OF THE CGST/SGST
ACT FOR THE YEAR 2018-19.
Exhibit P7 TRUE COPY OF THE REQUEST FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DATED 10.03.2021 FOR
GETTING COPY OF RECOVERY NO.7 IN EXHIBIT P3.
Exhibit P8 TRUE COPY OF THE REPLY FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DATED 08.03.2021.
Exhibit P9 TRUE COPY OF THE ORDER NO.GSTINS-13/2019-20 (17-
18) DATED 23.03.2021 ISSUED BY THE 1ST RESPONDENT
TO THE PETITIONER.
Exhibit P10 TRUE COPY OF THE INTIMATION NO.GSTINS-13/2019-20
DATED 29.03.2021 ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER REJECTING THE REQUEST FOR PROVIDING
COPY OF RECOVERY NO.7.
RESPONDENTS EXHIBITS NIL
TRUE COPY P.A.TO JUDGE
