Kerala High Court
The Joint Commissioner Of State ... vs P.J. Linto (Proprietor Of Pj Gold) on 17 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:77092
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 17TH DAY OF OCTOBER 2024 / 25TH ASWINA, 1946
WP(C) NO. 30014 OF 2024
PETITIONER:
THE JOINT COMMISSIONER OF STATE TAX(INTELLIGENCE),
DEPARTMENT OF KERALA STATE GOODS AND SERVICES TAX,
THIRUVANANTHAPURAM, PIN - 695 002.
BY ADV GOVERNMENT PLEADER
RESPONDENT:
P.J. LINTO (PROPRIETOR OF PJ GOLD),
PJ GOLD CENTRE, BROTHERS LANE PALLIKKULAM, THRISSUR,
PIN - 680001.
BY ADV TOMSON T.EMMANUEL
SMT. THUSHARA JAMES (SR. GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
17.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30014 OF 2024
2
2024:KER:77092
JUDGMENT
This writ petition has been filed by the Joint Commission of
State Tax (Intelligence) challenging Ext.P5 order of the 1 st Appellate
Authority under Section 107 of the CGST / SGST Acts. The petitioner
has chosen to challenge Ext.P5 order before this Court on account of
the fact that the Appellate Tribunal to hear 2nd appeals under Section
112 of the CGST / SGST Acts has not been notified so far.
2. The learned counsel appearing for the respondent
would submit that pursuant to Ext.P5 appellate order, the Assessing
Officer (Proper Officer) has issued Ext.R1(a) order implementing the
directions issued by the 1st Appellate Authority. It is submitted that the
amount directed to be refunded has also been refunded to the
petitioner.
Having heard the learned Senior Government Pleader
appearing for the petitioner and the learned counsel appearing for the
respondent, I am of the view that this writ petition can be disposed of
directing that if the State is in any manner aggrieved by Ext.P5 order,
it will be open to the petitioner or other competent officer to approach
the Tribunal by filing an appeal under Section 112 of the CGST / SGST
Acts, within one month from the date on which the Tribunal is
WP(C) NO. 30014 OF 2024
2024:KER:77092
constituted or within such other time that may be permitted at the
time of constitution of the Tribunal. Similarly, if the respondent is
aggrieved by Ext.P5 order, he may also prefer an appeal as above. The
submission of the learned counsel appearing for the respondent that
Ext.P5 order has already been implemented by issuing Ext.R1(a) order,
is recorded. In the light of that submission of the learned counsel
appearing for the respondent, it is not necessary to continue with the
interim orders granted in this case.
Writ petition ordered accordingly.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 30014 OF 2024
2024:KER:77092
APPENDIX OF WP(C) 30014/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PHYSICAL VERIFICATION
REPORT IN FORM GST MOV-04 DTD 18-08-2020
Exhibit P2 TRUE COPY OF THE ORDER OF DETENTION IN
FORM GST MOV-06 ISSUED BY ASSISTANT STATE
TAX OFFICER, SQUAD NO.III ,KARUNAGAPALLY
DTD 18-08-2020
Exhibit P3 TRUE COPY OF THE NOTICE IN FORM GST MOV-
07 ISSUED BY ASSISTANT STATE TAX OFFICER,
SQUAD NO.III, KARUNAGAPALLY DTD
05-12-2022.
Exhibit P4 TRUE COPY OF THE ORDER IMPOSING TAX AND
PENALTY PASSED BY ASSISTANT STATE TAX
OFFICER,SQUAD NO.III, KARUNAGAPALLY DTD
18-08-2020
Exhibit P5 TRUE COPY OF THE APPELLATE ORDER IN GSTA
70/2021 PASSED BY JOINT
COMMISSIONER(APPEALS), STATE GOODS AND
SERVICES TAX DEPARTMENT, THRISSUR DTD 22-
04-2021
RESPONDENT EXHIBITS
Exhibit R1(a) TRUE COPY OF ORDER NO.32020967452
SCN/MBIII/32/20-21 U/S.129(3)(MODIFIED)
DATED 02.09.2021 ISSUED BY STATE TAX
OFFICER (INTELLIGENCE), MOBILE SQUAD
NO.III, KOLLAM AT KARUNAGAPPILLY IN
GIVING EFFECT TO EXT P5 APPELLATE ORDER
Exhibit R1(b) TRUE COPY OF REFUND SANCTION ORDER
NO.ZD3209230020713 DATED 05.09.2023
SANCTIONED AND FORM-GST-RFD-05 PAYMENT
ORDER UNDER APPLICATION REFERENCE
NO.AA320823011775D WAS ISSUED IN
REFUNDING AN AMOUNT OF RS.6,82,274/- IN
TO THE BANK ACCOUNT OF THE RESPONDENT
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Exhibit R1(c) TRUE COPY OF JUDGMENTS DATED 20.07.2022
IN WP(C) NOS.17454 AND 17463 OF 2022
PASSED BY THIS HON'BLE COURT
Exhibit R1(d) TRUE COPY OF CIRCULAR NO.10/2022 DATED
10.11.2022 ISSUED BY COMMISSIONER OF
STATE GOODS AND SERVICES TAX DEPARTMENT,
THIRUVANANTHAPURAM
