Kerala High Court
M/S. Edathala Service Co-Operative ... vs The Intelligence Officer on 9 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
FRIDAY, THE 9TH DAY OF FEBRUARY 2024 / 20TH MAGHA, 1945
WP(C) NO. 4962 OF 2024
PETITIONER/S:
M/S. EDATHALA SERVICE CO-OPERATIVE BANK LTD.,
EDATHALA NORTH, ALUVA, ERNAKULAM, REPRESENTED BY
ITS SECRETARY, RAFEEK M.P., PIN - 683561
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENT/S:
1 THE INTELLIGENCE OFFICER,
INTELLIGENCE UNIT, STATE GOODS & SERVICES TAX
DEPARTMENT, 2ND FLOOR, MINI CIVIL STATION,
MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN - 686669
2 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN -
695001
OTHER PRESENT:
MS.RESHMITA RAMACHANDRAN-G.P
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 09.02.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) NO. 4962 OF 2024
2
J U D G M E N T
The present writ petition has been filed by
the petitioner, who claims to be a Co-operative
Society registered under the provisions of the
Kerala Co-operative Societies Act, 1969. The
petitioner has also obtained registration under the
provisions of the CGST/SGST Acts, 2017. The
petitioner claims that it is conducting chitties
among its members and the securities provided for
the same do not come within the ambit of CGST/SGST
regime.
2. The petitioner has been issued summons
vide Ext.P1 dated 12.7.2023 requiring it to produce
details of all the Chitties (MDSs) and its
commission, copies of the audit reports audited by
the Auditors, Co-operative Department, Kerala and
income tax returns and balance sheets, for the
period from 1.7.2017 to 31.3.2023, before the
Intelligence Officer, Muvattupuzha. The petitioner
WP(C) NO. 4962 OF 2024
on receipt of Ext.P1 summons has filed its reply
vide Ext.P2, wherein the petitioner has taken the
stand that it is not liable to collect tax and pay
the same to the Government, as the petitioner does
not come within the purview of the provisions of
either the CGST Act and SGST Act. Thereafter, the
1st respondent issued another summons dated
21.10.2023, Ext.P6, asking the petitioner to appear
before the 1st respondent to give evidence and/or to
produce the details as mentioned in Ext.P1 summons.
In response to Ext.P6 summons, the petitioner filed
a statement before the 1st respondent requesting to
adjudicate as regards the applicability of the
CGST/SGST regime on the petitioner, as the
preliminary issue.
3. Sri.Harisankar V.Menon, learned counsel
for the petitioner, submits that before proceeding
further in pursuance to Exts.P1 & P6 summonses, the
petitioner's preliminary objection with regard to
the applicability of CGST/SGST regime on the
petitioner should be taken into consideration and
WP(C) NO. 4962 OF 2024
decided. The petitioner is willing to produce the
documents directed to be produced as per Exts.P1 &
P6 summons.
4. Smt.Reshmitha Ramachandran, learned
Government Pleader submits that a time limit may be
granted to the petitioner to produce the documents
as provided in Exts.P1 & P6 summonses dated
12.7.2023 and 21.10.2023, respectively. She
further submits that the Authority may be directed
to decide the issue in a time bound manner.
5. Considering the aforesaid submissions and
taking into consideration the facts and
circumstances of the case, the present writ
petition is disposed of with a direction to the
petitioner to produce all the documents as required
vide Exts.P1 & P6 summonses dated 12.7.2023 and
21.10.2023, respectively, within a period of seven
days from today. If the petitioner has produced
all the documents as above, the petitioner will be
heard by the first respondent and a decision will
be taken by the Authority first on the preliminary
WP(C) NO. 4962 OF 2024
issue raised by the petitioner with regard to the
applicability of the CGST/SGST regime on the
petitioner Society. After taking a decision on the
preliminary issue as above, the Authority will
proceed with the matter, in accordance with law.
The writ petition is disposed of. Pending
interlocutory applications, if any, in the writ
petition would stand dismissed.
Sd/-
DINESH KUMAR SINGH
JUDGE
jg
WP(C) NO. 4962 OF 2024
APPENDIX OF WP(C) 4962/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF SUMMONS ISSUED BY TYHE 1ST
RESPONDENT DTD. 12-07-2023
Exhibit P2 COPY OF ARGUMENT NOTE FILED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT
DTD. 20-07-2023
Exhibit P3 COPY OF JUDGMENT IN WPC NO. 6774/2012 OF
THIS HON'BLE COURT DTD. 05-02-2013
Exhibit P4 COPY OF JUDGMENT IN WPC NO. 19231/2023
OF THIS HON'BLE COURT DTD. 14-06-2023
Exhibit P5 COPY OF JUDGMENT IN WPC NO. 31692/2023
OF THIS HON'BLE COURT DTD. 29-09-2023
Exhibit P6 COPY OF SUMMONS ISSUED BY THE 1ST
RESPONDENT DTD. 21-10-2023
Exhibit P7 COPYOF STATEMENT SUBMITTED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT
DTD. 02-11-2023
