Kerala High Court
Dileep Divakaran vs The State Tax Officer on 4 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 4TH DAY OF APRIL 2024 / 15TH CHAITHRA, 1946
WP(C) NO. 10602 OF 2024
PETITIONER/S:
DILEEP DIVAKARAN, AGED 40 YEARS
PROPRIETOR, M/S DILEEP RUBBER TRADERS, KUTTANKUNNIL
AGASTHIACODU, ANCHAL, KOLLAM, PIN - 691306
BY ADVS.MEERA V.MENON; R.SREEJITH; K.KRISHNA
ACHYUTH MENON; PARVATHY MENON
PADMANATHAN K.V.
RESPONDENT/S:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, MINI CIVIL
STATION PUNALUR, PIN - 691306
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SMT. RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.10602/2024
-2-
JUDGMENT
The present writ petition has been filed impugning the
order in Ext.P1 passed by the 1st respondent issued under
Section 73 of the CGST/SGST Act 2017 demanding the CGST
and SGST along with interest and penalty for an amount of
Rs.7,46,638/-. GST DRC-01 has been issued in pursuance of the
order dated 10.07.2023 in Ext.P3, under Section 73(9) of the
CGST/SGST Act 2017.
2. The petitioner was issued a show cause notice.
However, the petitioner did not file any reply nor appear for a
personal hearing. In view thereof, the best judgment
assessment has been passed as the petitioner failed to file a
reply to show cause notice, did not even participate in the
proceedings and failed to avail the opportunity of hearing.
3. The petitioner, instead of taking recourse to the
statutory remedy within the time prescribed under Section
107 of the CGST/SGST Act, has approached this Court
impugning the DRC-07 and not the order passed under Section
73(9).
4. A taxpayer who fails to file a reply to the show cause
notice and does not produce the document in support of his
claim is not entitled to approach this Court. Hence, I am of the
considered view that the writ petition is not maintainable in
view of the fact that the petitioner has approached this Court
after the statutory period of limitation is over and he did not
respond to the show cause notice, nor did he avail the
opportunity of hearing.
With the above observation, the present writ petition is
dismissed.
Sd/-
DINESH KUMAR SINGH
JUDGE
jjj
APPENDIX OF WP(C) 10602/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 10-07-2023
Exhibit P2 COPY OF ORDER IN WPC NO,. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022
Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.
10-07-2023
Exhibit P4 COPY OF CIRCULAR NO. 183/15/2022-GST ISSUED BY
THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE,
NEW DELHI DTD. 27-12-2022
