Kerala High Court
M/S. Siva Krishna Agencies vs The State Tax Officer on 11 April, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
THURSDAY, THE 11TH DAY OF APRIL 2024 / 22ND CHAITHRA, 1946
WA NO. 526 OF 2024
AGAINST THE JUDGMENT DATED 26.03.2024 IN WP(C) NO.12177 OF 2024
OF HIGH COURT OF KERALA
APPELLANT/PETITIONER:
M/S. SIVA KRISHNA AGENCIES,
AGED 57 YEARS
43/1459-A, N H BYEPASS, NEAR SPICES BOARD,
ERNAKULAM,REPRESENTED BY ITS MANAGING PARTNER P.S.
DINESHKUMAR, S/O SOMASEKHARAN PILLAI, PIN - 682028
BY ADV SANTHOSH P.ABRAHAM
RESPONDENT/S:
1 THE STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, PALARIVATTOM, KERALA GST
DEPARTMENT,STATE TAX COMPLEX, THEVARA, ERNAKULAM, PIN
- 682015
2 THE ASSISTANT COMMISSIONER,
TAX PAYER SERVICE DIVISION, ERNAKULAM NORTH,IN CHARGE
OF TAX PAYER SERVICES CIRCLE, PALARIVATTOM,KERALA GST
DEPARTMENT, ERNAKULAM, PIN - 682018
3 THE SUPERINTENDENT CENTRAL TAX &CENTRAL EXCISE,
ERNAKULAM RANGE 5 4 TH FLOOR, GST BHAVAN, CBI ROAD,
KATHRIKADAVU, KALOOR, KOCHI, PIN - 682017
4 THE COMMISSIONER OF STATE TAX
KERALA STATE GOODS &A SERVICE TAX DEPARTMENT, TAX
COMPLEX, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
SRI. P R SREEJITH, SC
BY SR GOVT. PLEADER SRI.V K SHAMSUDHEE
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON
11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
:2:
WA No.526 of 2024
JUDGMENT
Dr. A.K.Jayasankaran Nambiar, J.
The appellant herein was the writ petitioner in WP(C). No.12177
of 2024 and is aggrieved by the judgment dated 26.03.2024 of the
learned Single Judge dismissing the Writ Petition. Briefly stated, the
facts are that the appellant had approached the writ court through the
Writ Petition aforementioned aggrieved by Ext.P7 assessment order
passed by the 2nd respondent. The contention of the learned counsel for
the appellant was that while passing Ext.P7 assessment order, the 2 nd
respondent had not considered the documents produced by the
appellant to substantiate his claim in respect of TRAN - 1 credit of
Rs.3,18,882/-.
2. The learned single Judge was of the view that this was a matter
that could be considered by the Appellate Authority under the GST Act
and in the absence of any jurisdictional error on the part of the
Assessing Authority it was not for the writ court to look into these
aspects.
3. We have heard Sri. Santhosh P. Abraham, the learned counsel
for the appellant, and Sri. P.R. Sreejith, the learned Standing counsel
for the 3rd respondent, and Sri. V.K. Shamsudheen, the learned Senior
Government Pleader for respondents 1, 2 and 4.
4. While we find no reason to interfere with the judgment of the
learned single Judge that relegates the appellant to his appellate
remedy under the statute against Ext.P7 assessment order, taking note
of the apprehension expressed by the learned counsel for the appellant,
we make it clear that in the event of the Appellate Authority requiring
any clarification from the 3 rd respondent with regard to the entitlement
of the appellants to TRAN - 1 credit, the 3 rd respondent shall furnish the
required clarification so as to enable the Appellate Authority to consider
the appeal of the appellant against Ext.P7 assessment order, on merits.
On his part, the appellant shall ensure that the appeal directed to be
filed by the learned Single Judge in the impugned judgment is preferred
within 10 days from the date of receipt of a copy of this judgment. Save
for this limited clarification/modification, this Writ Appeal in its
challenge against the impugned judgment is otherwise dismissed.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
mns
