Kerala High Court
Hotel Joys Palace vs The State Of Kerala on 7 November, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:83244
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 7TH DAY OF NOVEMBER 2024 / 16TH KARTHIKA, 1946
WP(C) NO. 39299 OF 2022
PETITIONER:
HOTEL JOYS PALACE,
AGED 39 YEARS
JOYS ENTERPRISES LTD., 11/949/1-15, TB ROAD,
THRISSUR, PIN - 680 021.
REPRESENTED BY ITS EXECUTIVE DIRECTOR MS.JEAN JOY.
BY ADVS.
HARIKUMAR G. (GOPINATHAN NAIR)
AKHIL SURESH
ANU BALAKRISHNAN NAMBIAR
ATHUL M.V.
RESPONDENTS:
1 THE STATE OF KERALA,
REP. BY SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695 001.
2 THE STATE TAX OFFICER (INT.),
SQUAD NO.II, SGST DEPARTMENT, THRISSUR,
PIN - 680 004.
BY ADV. JASMIN M M (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 07.11.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C) 39299/2022 2
JUDGMENT
This writ petition has been filed challenging Ext.P5 order
issued under the provisions of Section 74 of the Central
Goods and Services Tax/State Goods and Services Tax Act,
2017, (hereinafter referred to as the CGST/SGST Acts) on a
short ground.
2. It is the case of the petitioner that, while passing the
order, the total liability for the years 2017-2018, 2018-2019
and 2019-2020 has been taken together, and interest has
been demanded for the total amount of tax due for each of
these years. It is pointed out that while the petitioner has no
objection to the issuance of a consolidated show cause
notice and the passing of a consolidated order, the
determination of interest liability by taking the total amount
of tax due for each of the years which are subject matter of
Ext.P5 may not be correct in law, as the amount of tax
payable for each of the years may be different and the due
date for payment of tax for each of the years may be
different, as a result of which the interest liability for each of
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the years will have to be calculated separately.
3. The learned Government Pleader submits that
though the order itself does not indicate the interest liability
for each of the years separately, the Electronic Liability
Ledger of the petitioner clearly specifies the amount of tax,
interest and penalty payable for each of the years, which are
subject matter of Ext.P5 order. It is also pointed out that
though Ext.P5 produced by the petitioner is dated
08-07-2021, the order was actually issued only on
14-07-2021 and it appears that the petitioner has obtained
an unauthorized copy in some manner.
4. The learned counsel appearing for the petitioner
submits that whatever be the date of the order, the demand
for interest for each of the years will have to be shown
separately, and the petitioner may be permitted to file an
appeal against the order after the interest, demand and
penalty are calculated and shown separately for each of the
years.
5. Having heard the learned counsel for the petitioner
and the learned Government Pleader, the writ petition will
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stand disposed of directing the 2 nd respondent to pass a
corrigendum to Ext.P5 order showing the tax amount,
interest amount and penalty amount for each of the years
2017-2018, 2018-2019 and 2019-2020 separately. This shall
be done within a period of two weeks from the date of
receipt of a certified copy of this judgment. The petitioner
may, if it chooses to do so, file an appeal against the order in
terms of the provisions contained in Section 107 of the
CGST/SGST Acts. The date of the order for the purpose of
filing an appeal shall be treated as the date on which the
corrigendum is issued as directed above.
Writ petition ordered accordingly.
Sd/-
GOPINATH P.
JUDGE
ats
2024:KER:83244
APPENDIX OF WP(C) 39299/2022
PETITIONER'S EXHIBITS
Exhibit P-1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
20.11.2020 FOR THE FINANCIAL YEAR 2017-18.
Exhibit P-2 TRUE COPY OF THE REPLY TO SHOW CAUSE NOTICE
NOTICE NO. ZJ3211200038991 DATED 10.12.2020
FOR THE FINANCIAL YEAR 2017-18.
Exhibit P3 TRUE COPY OF THE REPLY TO THE SHOW CAUSE
NOTICE NO. ZJ3211200039131DATED 10.12.2020
FOR THE FINANCIAL YEAR 2018-19.
Exhibit P4 TRUE COPY OF REPLY TO SHOW CAUSE NOTICE NO.
ZJ3211200039171 DATED 10.12.2020 FOR THE
FINANCIAL YEAR 2019-20.
Exhibit P5 TRUE COPY OF THE IMPUGNED ORDER NO.
ITC-II/7/2019-20 DATED 08.07.2021.
Exhibit P6 TRUE COPY OF THE REPRESENTATION MADE BY THE
PETITIONER TO THE 2ND RESPONDENT DATED
27.09.2022 TO SEPARATELY ISSUE CERTIFIED
COPIES OF ORDERS FOR THE YEARS 2017-18,
2018-19 & 2019-20.
RESPONDENT'S EXHIBITS
Exhibit R2(a) True copy of the Liability Ledger dated
20-01-2021.
Exhibit R2(b) True copy of the communication No Ref
-ACC/72 dated 27-01-2021 with proof of
submission of reply No.ARN:ZD321220005321I
dated 10-12-2020.
Exhibit R2(c) True copy of the order No.ITC /II/7/2019-2
dated 14-07-2021 issued by the GST
Department
ExhibitR2(d) True copy of the Liability Ledger dated
15-07-2021.
