Kerala High Court
Koduvayur Constructions vs The Assistant ... on 7 August, 2023
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WP(C) No.21212 of 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.S.DIAS
MONDAY, THE 7TH DAY OF AUGUST 2023 / 16TH SRAVANA, 1945
WP(C) NO. 21212 OF 2023
PETITIONER/S:
KODUVAYUR CONSTRUCTIONS,
XI/382, OPPOSITE KODUVAYUR GRAMA PANCHAYATH OFFICE,
KODUVAYUR, PALAKKAD DISTRICT, REPRESENTED BY
R.RAMESH, MANAGING PARTNER, PIN - 678501
BY ADV ALAN PRIYADARSHI DEV
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER-WORKS CONTRACT,
STATE GST DEPARTMENT KERALA, PALAKKAD, PIN - 678001
2 THE DEPUTY COMMISSIONER OF STATE (ARREAR RECOVERY)
STATE GST DEPARTMENT, SECOND FLOOR, SGST COMPLEX,
PALAKKAD, PIN - 678001
OTHER PRESENT:
SMT.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 07.08.2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C) No.21212 of 2023
C.S DIAS,J.
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WP(C) No.21212 of 2023
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Dated this the 7th day of August, 2023 .
JUDGMENT
The writ petition is filed, inter alia, to direct the first
respondent from initiating any proceedings against the
petitioner under the Revenue Recovery Act.
2. The petitioner's case is that it was a registered
dealer under the CGST/SGST Acts, 2017. The
petitioner's GST registration was cancelled as per Ext
P2 order with effect from 30.9.2021. The petitioner was
under the impression that it had no liability to pay the
respondents under the above Acts. However, the
petitioner has been served with Ext P1 order dated
14.10.2022 on the GST portal, calling upon the
WP(C) No.21212 of 2023
petitioner to pay an amount of Rs.19,22,566/-. There
has been no effective service of notice on the petitioner
by the respondents. The unreasonable demand raised by
the respondents through Ext P1 is unjustifiable. Hence,
the writ petition.
3. Heard; Sri.Alan Priyadarshi Dev, the learned
counsel appearing for the petitioner and Smt.Thushara
James, the learned Senior Government Pleader
appearing for the respondents.
4. The principal grievance of the petitioner in the
writ petition is that its GST registration was cancelled
by Ext P2 order dated 21.10.2021. The petitioner was
under the bona fide belief that it has no further liability
under the CGST/SGST Acts. But, the first respondent
has issued the petitioner with Ext P1 assessment order
WP(C) No.21212 of 2023
dated 14.10.2022 demanding the petitioner to pay an
amount of Rs.19,22,566/-. The petitioner alleges that it
was not served with proper notice as provided under the
Act. Hence, the entire proceedings leading to Ext P1 is
vitiated and the same is liable to be quashed.
5. Sec.169 of the CGST Act, 2017 deals with the
manner in which service of notice to be carried out in
certain circumstances. It is apposite to extract Sec.169
of the CGST Act, which reads as follows:
169. Service of notice in certain
circumstances
(1) Any decision, order, summons, notice or other
communication under this Act or the rules made
thereunder shall be served by any one of the following
methods,namely:-
(a) by giving or tendering it directly or by a messenger
including a courier to the addressee or the taxable person
or to his manager or authorised representative or an
advocate or a tax practitioner holding authority to appear
in the proceedings on behalf of the taxable person or to a
WP(C) No.21212 of 2023
person regularly employed by him in connection with
the business, or to any adult member of family residing
with the taxable person; or
(b) by registered post or speed post or courier with
acknowledgement due, to the person for whom it is
intended or his authorised representative, if any, at his
last known place of business or residence; or
(c) by sending a communication to his e-mail address
provided at the time of registration or as amended from
time to time; or
(d) by making it available on the common portal; or
(e) by publication in a newspaper circulating in the
locality in which the taxable person or the person to
whom it is issued is last known to have resided, carried
on business or personally worked for gain; or
(f) if none of the modes aforesaid is practicable, by
affixing it in some conspicuous place at his last known
place of business or residence and if such mode is not
practicable for any reason, then by affixing a copy
thereof on the notice board of the office of the concerned
officer or authority who or which passed such decision
or order or issued such summons or notice.
(2) Every decision, order, summons, notice or any
communication shall be deemed to have been served on
the date on which it is tendered or published
or a copy thereof is affixed in the manner provided in
sub-section(1).
WP(C) No.21212 of 2023
(3) When such decision, order, summons, notice or any
communication is sent by registered post or speed post,
it shall be deemed to have been received
the addressee at the expiry of the period normally taken
by such post in transit unless the contrary is proved.
6. A reading of Clauses (a) to (f) of sub-sec(1) of
Sec.169 clearly shows that any decision, order,
summons, notice or communication under the Act and
Rules can be served on the assessee through any one of
the methods mentioned above.
7. The petitioner does not dispute the fact that Ext
P1 assessment order was made available on the common
portal. The petitioner's only case is that as its GST
registration was cancelled by Ext P2 order, the
petitioner was under the impression that it has no
liability to the respondents. This contention is untenable
in view of the alternative modes of service provided
WP(C) No.21212 of 2023
under Sec.169 (1) of the CGST Act. It was the bounden
duty of the petitioner to have verified its common portal
that is made available as per the provision. Thus, I am
of the definite view that the contentions raised in the
writ petition that Ext P1 assessment order was not
served as per the provisions of the Act is untenable. The
writ petition is meritless and is consequentially
dismissed.
sd/-
sks/7.8.2023 C.S.DIAS, JUDGE
WP(C) No.21212 of 2023
APPENDIX OF WP(C) 21212/2023
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF ORDER DATED 14.10.2022 ISSUED
BY THE FIRST RESPONDENT
EXHIBIT P2 TRUE COPY OF THE CANCELLATION OF GST
REGISTRATION DATED 21.10.2021
Exhibit-P3 TRUE COPY OF REVENUE RECOVERY NOTICE DATED
24.05.2023 ISSUED BY THE 2ND RESPONDENT
