Kerala High Court
Koothery Narayanan Vijayan vs The Joint Commissioner on 22 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:78414
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 22ND DAY OF OCTOBER 2024 / 30TH ASWINA, 1946
WP(C) NO. 35121 OF 2024
PETITIONER/S:
KOOTHERY NARAYANAN VIJAYAN,AGED 74 YEARS
PROPRIETOR, M/S. RAJESWARI ENTERPRISES,
16/366, PARA ROAD, KANJIKODE,
PALAKKAD, PIN - 673001
BY ADVS.
K.KRISHNA
ACHYUTH MENON
NIRMAL KRISHNAN
RESPONDENT/S:
THE JOINT COMMISSIONER,OFFICE OF THE COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE CENTRAL REVENUE
BUILDING, MANACHIRA, KOZHIKODE, PIN - 673001
SRI. V. GIRISH KUMAR, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:78414
WP(C) NO. 35121 OF 2024 2
JUDGMENT
This writ petition has been filed, challenging Ext.P4
order, issued under the provisions of Section 73 of the
CGST/SGST Acts by the respondent, for the year 2018-19,
imposing a liability for the payment of a sum of Rs.1,14,05,454/-
towards CGST and SGST and interest thereon and also
imposing a penalty of Rs.11,40,545/- on the petitioner .
2. It is the specific case of the petitioner that the
petitioner is a job worker and is not liable to pay any GST. It is
submitted that, the liability, as confirmed by Ext.P4 order, was
on account of the fact that the petitioner could not produce
certain delivery challans. It is submitted that , for the year 2019-
20, a show cause notice had been issued to the petitioner and
the adjudication was completed by Ext.P7 order where the
claim of the petitioner that he is not liable to pay GST was
accepted by the respondent, on account of the fact that the
entire delivery challans had been produced before the
respondent. It is submitted that, since the case of the petitioner
for another year has already been accepted (by Ext.P7 order),
the petitioner may be given one further opportunity to produce
all delivery challans in respect of the year which is subject
2024:KER:78414
matter of Ext.P4 order, before the respondent.
3. Heard the learned Standing Counsel appearing for
the Department also. Learned Standing Counsel would submit
that if the petitioner is in any way aggrieved by Ext.P4 order, the
petitioner ought to have filed an appeal against Ext.P4 and no
ground has been made out for filing a writ petition challenging
Ext.P4, bypassing the statutory remedy.
4. Having heard the learned counsel appearing for the
petitioner and the learned Standing Counsel appearing for the
respondent, I am of the view that the petitioner is entitled to
some reliefs. I am inclined to take this view on account of the
fact that, a claim, similar to the claim raised by the petitioner in
Ext.P4, has been accepted by the same respondent in Ext.P7
order for another year. Though technically, the petitioner has
not made out any case for interference with Ext.P4, overlooking
the statutory alternative remedy available to the petitioner,
taking into account the fact that the claim, similar to the claim
raised by the petitioner in Ext.P4 has been allowed by the
respondent in respect of another year through Ext.P7 order, I
am inclined to permit the petitioner one more chance to produce
necessary documents before the respondent to substantiate his
claim that he is not liable to pay any GST as demanded in
2024:KER:78414
Ext.P4.
Accordingly, this writ petition is allowed. Ext.P4 is set
aside. The petitioner shall be given two weeks time from today
to produce the necessary delivery challans before the
respondent. The respondent shall pass fresh orders, within a
period of two months from the date of production of the
necessary documents, as directed above, after affording an
opportunity of hearing to the petitioner. I make it clear that I
have not expressed any opinion on the merits of the claim raised
by the petitioner and it will be open to the respondent to pass
fresh orders, in accordance with the law.
Sd/-
GOPINATH P.
JUDGE
ajt
2024:KER:78414
APPENDIX OF WP(C) 35121/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF CIRCULAR NO. 38/12/2018 ISSUED BY THE
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW
DELHI DTD. 26-03-2018
Exhibit P2 COPY OF SHOW CAUSE NOTICE NO. 4/2023-24 (GST)
ISSUED BY THE RESPONDENT DTD. 28-12-2023
Exhibit P3 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE RESPONDENT DTD. NIL
Exhibit P4 COPY OF ORDER IN ORIGINAL NO. 01/2024-25
ISSUED BY THE RESPONDENT DTD. 23-04-2024
Exhibit P5 COPY OF DELIVERY CHALLAN NO. 1602 OF THE
PETITIONER DTD. 01-12-2018
Exhibit P5 (a) COPY OF DELIVERY CHALLAN NO. 1626 OF THE
PETITIONER DTD. 05-12-2018
Exhibit P5 (b) COPY OF DELIVERY CHALLAN NO. 1646 OF THE
PETITIONER DTD. 07-12-2018
Exhibit P5 (c) COPY OF DELIVERY CHALLAN NO. 1671 OF THE
PETITIONER DTD. 11-12-2018
Exhibit P5 (d) COPY OF DELIVERY CHALLAN NO. 2393 OF THE
PETITIONER DTD. 30-03-2019
Exhibit P6 COPY OF COMPREHENSIVE TABLE WHEREIN THE
DETAILS OF THE DATES OF THE DELIVERY CHALLAN,
DELIVERY CHALLAN NUMBERS AND THE
CORRESPONDING E-WAY BILL NO FROM JUNE 2018 TO
MARCH 2019
Exhibit P7 COPY OF ORDER NO. 07/2024-25 GST ISSUED BY
THE RESPONDENT DTD. 12-08-2024
