Kerala High Court
Vakkathodika Abdul Rafeeque vs The State Of Kerala on 11 April, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 11TH DAY OF APRIL 2024 / 22ND CHAITHRA, 1946
WP(C) NO. 13175 OF 2024
PETITIONER:
VAKKATHODIKA ABDUL RAFEEQUE,
AGED 38 YEARS,
PROPRIETOR, BROTHERS OLD METALS, 1/621,
THALAPPARA, A. R. NAGAR P. O., MALAPPURAM,
PIN - 676305.
BY ADVS.
SRI. BLOSSOM MATHEW
SMT. U. KARTHIKA
SRI. ROSS ANN BABU
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001.
2 JOINT COMMISSIONER,
TAX PAYER SERVICES, STATE GOODS AND
SERVICES TAX DEPARTMENT, CIVIL STATION,
MALAPPURAM, PIN - 676505.
3 THE COMMISSIONER OF STATE TAX,
STATE G.S.T DEPARTMENT, TAX TOWER,
THIRUVANANTHAPURAM, PIN - 695002.
BY ADV.
SMT. JASMIN M. M. - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 13175 OF 2024
2
DINESH KUMAR SINGH, J.
--------------------------
W.P.(C) No. 13175 of 2024
-------------------------
Dated this the 11th day of April, 2024
JUDGMENT
1. The present writ petition has been filed seeking the following
reliefs;
a. issue a Writ of Certiorari or any
other appropriate writ, order or direction
quashing Exhibit P2 order, passed in
abuse of the provisions of law and
violating the principles of Natural Justice.
b. issue any other appropriate Writ,
order or direction as this Honourable
Court may deem fit and proper on the
facts and circumstances of the case.
2. Ms. Jasmine M. M., learned Government Pleader submits that
under the Circular No. 04/21 dated 24.05.2021 issued from the
Office of the Commissioner of State Tax, GST Department, the
petitioner can move a representation against blocking of ITC before
the authorised Officer and the authorised Officer shall consider the
representation and, if the authorised Officer is satisfied that the
conditions stipulated under Rule 86A no longer exist or found to be
WP(C) NO. 13175 OF 2024
contrary to the belief that lead to the blocking, unblock the credits
as per Rule 86A (2) of the GST Rules.
3. The learned Counsel for the petitioner submits that the
petitioner will make the representation within a period of five days
from today before the proper/competent Officer for unblocking the
ITC claim of the petitioner.
4. In view of the aforesaid stand of the learned Counsel for the
petitioner, the present writ petition is disposed of with liberty to
the petitioner to move the representation within five days from
today before the appropriate Officer for unblocking the ITC which is
blocked by the impugned order. The proper/competent Officer
shall decide the representation in accordance with the law after
affording an opportunity of hearing to the petitioner expeditiously,
preferably within a period of one month from the date of filing of
the representation.
Sd/-
DINESH KUMAR SINGH
JUDGE
Svn
WP(C) NO. 13175 OF 2024
APPENDIX OF WP(C) 13175/2024
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE OF
THE PETITIONER DATED 24.09.2021, ISSUED BY
COMMERCIAL TAX OFFICE, THIRURANGADI
EXHIBIT P2 TRUE COPY OF THE ORDER DATED 05.01.2024 ISSUED
BY THE 2ND RESPONDENT
EXHIBIT P3 TRUE COPIES OF SIX INVOICES ALONG WITH ITS
CORRESPONDING (SIX) E WAY BILLS
EXHIBIT P4 TRUE COPY OF THE LEDGER STATEMENT OF
MAINTAINED BY THE PETITIONER FOR ALI BOTTLES
AND METALS
EXHIBIT P5 TRUE COPY OF THE RELEVANT PAGES OF THE
STATEMENT OF THE BANK ACCOUNT MAINTAINED BY
THE PETITIONER WITH HDFC BANK, THIRURANGADI
CHEMMAD BRANCH BEARING A/C NO. 50200046587453
EXHIBIT P6 TRUE COPY OF SCREENSHOT OF GST REGISTRATION OF
THE SUPPLIER DOWNLOADED FROM THE GST PORTAL
(NIL DATED)
EXHIBIT P7 TRUE COPIES OF THE GSTR 2B RETURNS FOR THE
MONTHS OF JANUARY, FEBRUARY AND JUNE, 2023
EXHIBIT P8 TRUE COPY OF GSTR 3B RETURN FILED BY THE
PETITIONER LASTLY FOR THE MONTH OF FEBRUARY,
EXHIBIT P9 TRUE COPY OF THE CIRCULAR NO.4/2021 DATED
24.05.2021 ISSUED BY THE 3RD RESPONDENT
