M/S Space 3 Interiors vs State Tax Officer
2024 Latest Caselaw 17534 Ker

Kerala High Court

M/S Space 3 Interiors vs State Tax Officer on 21 June, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                   PRESENT

             THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN

            FRIDAY, THE 21ST DAY OF JUNE 2024 / 31ST JYAISHTA, 1946

                            WP(C) NO. 22248 OF 2024

PETITIONERS:

               M/S SPACE 3 INTERIORS
               20/283/3, KADAVIL BUILDING, SHORNUR ROAD, THRISSUR, KERALA
               REPRESENTED BY ITS PROPRIETOR,
               MR. LINSON GEORGE, SON OF GEORGE,
               ALUKKA HOUSE, P.O VETTUKADU, KAINOOR, THRISSUR,
               KERALA 680 014,
               PIN - 680 022.

               BY ADVS.
                    DHEERAJ KRISHNAN PEROT
                    VINEETHA A.A.


RESPONDENTS:

     1         STATE TAX OFFICER
               TAXPAYER SERVICES CIRCLE, MANNUTHY STATE GOODS AND
               SERVICES TAX DEPARTMENT, KERALA, THRISSUR, KERALA,
               PIN - 680 004.

     2         ASSISTANT COMMISSIONER OF STATE TAX THRISSUR
               OFFICE OF THE ASSISTANT COMMISSIONER, TAX COMPLEX,
               POOTHOLE, THRISSUR, KERALA,
               PIN - 680 004.

     3         DEPUTY COMMISSIONER
               TAX PAYER SERVICES DIVISION, STATE GOODS AND SERVICES TAX
               DEPARTMENT, THRISSUR, KERALA,
               PIN - 680 005.

               BY ADV. RESMITHA R. CHANDRAN (GOVERNMENT PLEADER)


         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

21.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 22248 OF 2024

                               : 2 :



                           JUDGMENT

The petitioner is an assessee under CGST/KSGST

Rules, 2017. The petitioner has filed this writ petition

challenging Ext.P3 order issued under Section 73 (9) of

the CGST/KSGST Act, 2017 by the 1st respondent. The

grievance of the petitioner is that the petitioner has not

received notice from the 1st respondent before passing an

order under Section 73 (9) of the Act and there is

violation of the principles of natural justice. According

to the petitioner, the shop of the petitioner was closed in

the year 2020 and since the show cause notices were

issued in the address of the shop, the petitioner could

not either respond to the notices or prefer an appeal.

2. In Ext.P3, it is stated that, show cause notice

under Section 73 (1) was issued to the petitioner, but the WP(C) NO. 22248 OF 2024

petitioner did not reply or produced any documents

against the proposal in the notice.

3. According to the petitioner, since the shop was

closed and the notices were sent in the address of the

shop, the petitioner was unaware of the proceedings

before the 1st respondent and could not reply to the

notices. It is for the petitioner to furnish the address for

communication to the Department and if there is change

in address, that has also to be intimated. If the address

to which the communications are to be send is not

updated, the State Tax Officer can sent notices only at

the address provided and complete the adjudication

proceedings. Having not intimated the correct address for

communication, the petitioner cannot complain that there

is violation of the principles of natural justice inasmuch WP(C) NO. 22248 OF 2024

as the petitioner was not served with notice. Therefore,

Ext.P3 cannot be impugned for violation of the principles

of natural justice. I do not find any reason to entertain

the writ petition under Article 226 of the Constitution of

India.

4. Without prejudice to any other remedy as may

be available to the petitioner in law, this writ petition is

dismissed.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) NO. 22248 OF 2024

APPENDIX OF WP(C) 22248/2024

PETITIONER'S EXHIBITS

EXHIBIT P1 TRUE COPY OF THE GST CERTIFICATE DATED 17.07.2018.

EXHIBIT P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 21.03.2024 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

EXHIBIT P3 TRUE COPY OF THE ORDER DATED 04.06.2024 ISSUED BY THE 1ST RESPONDENT.