Kerala High Court
Adam Traders vs The Deputy Commissioner on 1 February, 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 1ST DAY OF FEBRUARY 2024 / 12TH MAGHA, 1945
WP(C) NO. 3991 OF 2024
PETITIONER/S:
ADAM TRADERS,
818-2, PALA, KOTTAYAM, REPRESENTED BY ITS PROPRIETOR SRI.
ROBY ABRAHAM, PIN - 686575
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER,
TAXPAYER SERVICES DIVISION, STATE GST DEPARTMENT, MINI
CIVIL STATION, PALA, PIN - 686575
2 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
3 THE GST COUNCIL THROUGH ITS CHAIRPERSON,
DEPARTMENT OF FINANCE, NORTH BLOCK, DELHI G.P.O.,, PIN -
110001
4 THE GOODS AND SERVICES TAX NETWORK,
EAST WING 4TH FLOOR, WORLD MARK - I AERO CITY, NEW DELHI
REPRESENTED BY ITS - CHAIRMAN,, PIN - 110037
W.P.(C) No.3991/2024
-2-
5 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
6 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
OTHER PRESENT:
JASMINE M.M.-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.3991/2024
-3-
JUDGMENT
Heard Mr K Ajiv Dev learned Counsel for the
petitioner and Ms Jasmin M M learned Government Pleader for
the State.
2. The present writ petition under Article 226 of the
Constitution of India has been filed seeking the following
reliefs:
"i. To call for the records leading to EXT.P.5 proceedings and
P.5(a) summery thereof and quash the same by issuing a writ
of certiorari or any other appropriate writ, direction or order;
ii. To issue a writ of mandamus or any other writ or direction
declaring that the returns filed by the petitioner in GSTR3B
during the year 2017-18 were perfectly in order since there
was no violation of the provisions contained in Section
16(2)[c] of the GST Acts as alleged in the impugned order;
iii. Alternatively, to issue any appropriate writ, order or
direction to the respondents permitting the petitioner to edit
and upload actual entries in GSTR-3B for the period from
April, 2017 to March, 2018 so as to enable the petitioner to
rectify the errors surfaced therein;
iv. Issue any other writ, direction or order found fit and
proper by this Honorable Court on the facts and in the
circumstances of this case;"
3. This Court is not an appellate authority against an
assessment order passed under the provisions of the
CGST/SGST Act. There is a specific provision of appeal under
Section 107 of the CGST/SGST Act. In the exercise of the
jurisdiction under Article 227 of the Constitution of India, the
Constitutional Court can only examine whether the order is
without jurisdiction or has any procedural impropriety or an
error apparent on the face of the record.
3.1 I find none of the aforesaid conditions available in
the present case. Therefore, I am of the considered view that
the writ petition is wholly misconceived, which is hereby
dismissed. However, the petitioner can avail any other
remedy as may be available to him against the impugned
assessment order if so advised.
Sd/-
DINESH KUMAR SINGH
JUDGE
jjj
APPENDIX OF WP(C) 3991/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SCRUTINY NOTICE ISSUED IN
ASMT-10 DATED: 23.11.2020
Exhibit P2 TRUE COPY OF THE REPLY FILED IN ASMT-11 DATED:
18.08.2021
Exhibit P3 TRUE COPY OF THE REPLY FILED AGAINST THE SCN IN
DRC-06 DATED: 27.12.2023
Exhibit P4 TRUE COPY OF THE CERTIFICATE ISSUED BY THE
CHARTERED ACCOUNTANT DATED: 24.12.2023
Exhibit P5 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73 OF
THE GST ACTS FOR THE YEAR 2017-18 DATED:
29.12.2023
Exhibit P5(a) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED
IN FORM GST DRC-07/DATED: 30.12.2023
Exhibit P6 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE
COURT IN C.K. PRAVEEN VS. STATE OF KERALA & ORS
[WP(C) NO. 41219 OF 2023/08.12.2023]
Exhibit P7 TRUE COPY OF THE JUDGMENT OF HON'BLE HIGH
COURT OF KARNATAKA IN M/S ORIENT TRADERS VS.
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES
& ANR (WP NO.2911/16.12.2022)
