Ambalathveetil Abdu Mohammed @ A A ... vs State Of Kerala
2022 Latest Caselaw 9060 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
     WEDNESDAY, THE 27TH DAY OF JULY 2022 / 5TH SRAVANA, 1944
                       WP(C) NO. 24242 OF 2022
PETITIONER:

          AMBALATHVEETIL ABDU MOHAMED @ A A MOHAMMED
          AGED 66 YEARS
          S/O ABDU, PROPRIETOR
          M/S AMBALATH IMPORTS
          GROUND FLOOR, 19/388, A,B,C,D,E,
          DIYA COMPLEX, 4 WAY JUNCTION,
          CHERPU, THRISSUR - 680 561.

          BY ADVS.
          PARVATHY VIJAYAN
          S.SIBHA



RESPONDENTS:

    1     STATE OF KERALA,
          REPRESENTED BY SECRETARY,
          TAXES DEPARTMENT,
          GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

    2     STATE TAX OFFICER, (WC & LT)
          SGST DEPARTMENT,
          POOTHOLE P.O
          THRISSUR - 680 004.

    3     COMMISSIONER OF STATE GST
          TAX TOWERS, KILLIPPALAM,
          KARANAMANA,
          THRIVANATHAPURAM, PIN - 695002

          ADV. THUSHARA JAMES (SR.GP),
          ADV. P.R. SREEJITH (SC)




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 24242 OF 2022

                                 2


                           JUDGMENT

The petitioner has approached this Court being

aggrieved by Ex.P3 notice, whereby the petitioner has been

called upon to remit a sum of Rs.14,33,649/- on account of

improper availment of input tax credit. It is the case of the

petitioner that there is no wrongful availment of input tax

credit and the demand in Ext.P3 is bad in law.

2. The learned Senior Government Pleader would

submit that Ext.P3 is only a notice bringing to the attention

of the petitioner that according to the Department, there is

an improper availment of input tax credit. It is submitted that

the petitioner can respond properly to Ext.P3 and the matter

will be decided after affording an opportunity of hearing to

the petitioner. It is submitted that though the time prescribed

in Ext.P3 for giving explanation has expired, the petitioner

can be given reasonable time to submit a detailed reply to

Ext.P3.

Taking note of the submissions as above, this writ WP(C) NO. 24242 OF 2022

petition is disposed of directing that if the petitioner submits

an explanation to the matters set out in Ext.P3 within a

period of one week from today, the 2nd respondent shall

adjudicate the matter with notice to the petitioner and take a

decision in accordance with law. It is made clear that until a

decision is taken as above by the 2 nd respondent, no demand

will be enforced against the petitioner. The petitioner shall

appear before the 2nd respondent at 11.00AM on 04.08.2022

after filing a reply to Ext.P3 within the time granted as

above.

Sd/-

GOPINATH P.

JUDGE

DK WP(C) NO. 24242 OF 2022

APPENDIX OF WP(C) 24242/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED 01.07.2017

Exhibit P2 TRUE COPY OF THE NOTICE BEARING REFERENCE NO ZD3206220299495 DATED 27.06.2022 ISSUED BY THE 2ND RESPONDENT

Exhibit P3 TRUE COPY OF NOTICE IN FORM GST ASMT-

10 DATED NIL ISSUED BY THE 2ND RESPONDENT

Exhibit P4 TRUE COPY OF THE ENTRIES EVIDENCING SENT MAILS OF THE PETITIONER'S OFFICIAL MAIL ID DATED NIL