M/S. G K Traders vs Assistant Commissioner
2024 Latest Caselaw 30653 Ker

Kerala High Court

M/S. G K Traders vs Assistant Commissioner on 30 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:80849

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

   WEDNESDAY, THE 30TH DAY OF OCTOBER 2024 / 8TH KARTHIKA, 1946

                       WP(C) NO. 20245 OF 2024

PETITIONER:

          M/S. G K TRADERS,
          8/226, VENGATT BUILDING, PETTA, FEROKE KOZHIKODE,
          REPRESENTED BY ITS MANAGING PARTNER- V. FAISAL,
          PIN - 673631.


          BY ADVS.
          R.JAIKRISHNA
          NARAYANI HARIKRISHNAN
          C.S.ARUN SHANKAR
          ANISH P.




RESPONDENTS:

    1     ASSISTANT COMMISSIONER,
          TAXPAYER SERVICES CIRCLE FEROKE, STATE GOODS AND
          SERVICES TAX DEPARTMENT,1ST FLOOR, GST COMPLEX,
          ERANHIPALAM P.O., KOZHIKODE, PIN - 673006.

    2     JOINT COMMISSIONER OF STATE TAX (APPEALS),
          OFFICE OF THE JOINT COMMISSIONER OF STATE TAX
          (APPEALS), NIRMAL ARCADE, ERANHIPALAM P.O.,
          KOZHIKODE, PIN - 673006.

    3     DEPUTY COMMISSIONER (ARREAR RECOVERY),
          TAX-PAYER SERVICES STATE GOODS AND SERVICES TAX
          DEPARTMENT, JAWAHAR NAGAR COLONY, ERANHIPALAM P.O.,
          KOZHIKODE, PIN - 673006.
 WP(C) NO. 20245 OF 2024

                               2

                                               2024:KER:80849

    4       JOINT COMMISSIONER,
            STATE GOODS AND SERVICES TAX DEPARTMENT, GST
            COMPLEX, ERANHIPALAM P.O., KOZHIKODE, PIN -
            673006.

            BY SMT.JASMIN M M,GP


        THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 30.10.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
 WP(C) NO. 20245 OF 2024

                                 3

                                                     2024:KER:80849

                           JUDGMENT

The petitioner is before this Court challenging Ext.P122

common order of the 2nd respondent (1st Appellate Authority) in

proceedings under Section 107 of the CGST /SGST Acts for the

years 2022-23 and 2023-24. The writ petition has been filed in this

Court on account of the fact that the Appellate Tribunal to hear a

further appeal against Ext.P122 order has not been constituted so

far.

2. When this matter came up on 06.06.2024, this

Court directed that on the petitioner remitting a sum equivalent to

20% of the disputed tax as contemplated by the provisions of

Section 112 (8)(b) of the CGST Act, 2017, further demand shall be

kept in abeyance pending disposal of the appeal.

3. The learned counsel appearing for the petitioner

submits that by amendment notified on 27.09.2024, the

requirement of deposit under Section 112 (8)(b) has been reduced

to 10% from 20%. It is submitted that the petitioner has already

remitted 10% of the disputed tax and therefore, the writ petition

itself may be disposed of permitting the petitioner to move the

Appellate Tribunal by filing an appeal as and when the Tribunal is

constituted.

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4. Heard the learned Government Pleader also.

Having heard the learned counsel for the petitioner and

the learned Government Pleader and having regard to the facts and

circumstances of the case and considering the fact that deposit of

the amount as contemplated by the provisions of Section 112 (8)(b)

of the CGST/SGST Acts constitutes a stay of recovery of the balance

amount and taking into consideration the amendment to the

provisions of Section 112 (8)(b) referred to above, it is directed that

if the petitioner has paid 10% of the disputed tax, the proceedings

for recovery of any balance amount of tax pursuant to Ext.P122

order of the 1st Appellate Authority for the years 2022-23 and 2023-

24 shall be kept in abeyance till the matter is finally adjudicated by

the Appellate Tribunal. This shall however be subject to the

condition that the petitioner shall file the appeal before the

Appellate Tribunal, within a period of one month from the date of

constitution of the Appellate Tribunal.

Sd/-

GOPINATH P. JUDGE DK WP(C) NO. 20245 OF 2024

2024:KER:80849

APPENDIX OF WP(C) 20245/2024

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE TABLE DEMONSTRATING THE INWARD SUPPLY AND OUTWARD SUPPLY OF MS SCRAP OF THE PETITIONER FOR AY 2022-

Exhibit P2 A TRUE COPY OF THE TABLE DEMONSTRATING THE INWARD SUPPLY AND OUTWARD SUPPLY OF MS SCRAP OF THE PETITIONER FOR AY 2023-

Exhibit P3 A TRUE COPY OF INVOICE NO. MMT-10 ISSUED BY MM TRADERS DATED 18.1.2023

Exhibit P4 A TRUE COPY OF INVOICE NO. MMT-12 ISSUED BY MM TRADERS DATED 21.1.2023

Exhibit P5 A TRUE COPY OF INVOICE NO. MMT-13 ISSUED BY MM TRADERS DATED 21.1.2023

Exhibit P6 A TRUE COPY OF INVOICE NO. MMT-14 ISSUED BY MM TRADERS DATED 23.1.2023

Exhibit P7 A TRUE COPY OF INVOICE NO. MMT-15 ISSUED BY MM TRADERS DATED 23.1.2023

Exhibit P8 A TRUE COPY OF INVOICE NO. MMT-16 ISSUED BY MM TRADERS DATED 24.1.2023

Exhibit P9 A TRUE COPY OF INVOICE NO. MMT-17 ISSUED BY MM TRADERS DATED 24.1.2023

Exhibit P10 A TRUE COPY OF INVOICE NO. MMT-30 ISSUED BY MM TRADERS DATED 1.2.2023

Exhibit P11 A TRUE COPY OF INVOICE NO. MMT-31 ISSUED BY MM TRADERS DATED 1.2.2023

Exhibit P12 A TRUE COPY OF INVOICE NO. MMT-32 ISSUED BY MM TRADERS DATED 2.2.2023

Exhibit P13 A TRUE COPY OF INVOICE NO. MMT-33 ISSUED BY MM TRADERS DATED 2.2.2023 WP(C) NO. 20245 OF 2024

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Exhibit P14 A TRUE COPY OF INVOICE NO. MMT-37 ISSUED BY MM TRADERS DATED 9.2.2023

Exhibit P15 A TRUE COPY OF INVOICE NO. MMT-38 ISSUED BY MM TRADERS DATED 9.2.2023

Exhibit P16 A TRUE COPY OF INVOICE NO. MMT-66 ISSUED BY MM TRADERS DATED 14.3.2023

Exhibit P17 A TRUE COPY OF INVOICE NO. MMT-67 ISSUED BY MM TRADERS DATED 14.3.2023

Exhibit P18 A TRUE COPY OF INVOICE NO. MMT-69 ISSUED BY MM TRADERS DATED 15.3.2023

Exhibit P19 A TRUE COPY OF INVOICE NO. MMT-70 ISSUED BY MM TRADERS DATED 15.3.2023

Exhibit P20 A TRUE COPY OF INVOICE NO. MMT-73 ISSUED BY MM TRADERS DATED 16.3.2023

Exhibit P21 A TRUE COPY OF INVOICE NO. MMT-74 ISSUED BY MM TRADERS DATED 16.3.2023

Exhibit P22 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 18.1.2023

Exhibit P23 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 21.1.2023

Exhibit P24 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 21.1.2023

Exhibit P25 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 23.1.2023

Exhibit P26 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 23.1.2023

Exhibit P27 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 24.1.2023

Exhibit P28 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 24.1.2023 WP(C) NO. 20245 OF 2024

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Exhibit P29 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 1.2.2023

Exhibit P30 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 1.2.2023

Exhibit P31 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 2.2.2023

Exhibit P32 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 2.2.2023

Exhibit P33 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 9.2.2023

Exhibit P34 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 9.2.2023

Exhibit P35 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 14.3.2023

Exhibit P36 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 14.3.2023

Exhibit P37 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 15.3.2023

Exhibit P38 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 15.3.2023

Exhibit P39 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 16.3.2023

Exhibit P40 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 16.3.2023

Exhibit P41 A TRUE COPY OF INVOICE NO. 84/2022-2023 ISSUED BY THE PETITIONER DATED 18.1.2023

Exhibit P42 A TRUE COPY OF INVOICE NO. 85/2022-2023 ISSUED BY THE PETITIONER DATED 21.1.2023 WP(C) NO. 20245 OF 2024

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Exhibit P43 A TRUE COPY OF INVOICE NO. 86/2022-2023 ISSUED BY THE PETITIONER DATED 21.1.2023

Exhibit P44 A TRUE COPY OF INVOICE NO. 87/2022-2023 ISSUED BY THE PETITIONER DATED 23.1.2023

Exhibit P45 A TRUE COPY OF INVOICE NO. 88/2022-2023 ISSUED BY THE PETITIONER DATED 23.1.2023

Exhibit P46 A TRUE COPY OF INVOICE NO. 90/2022-2023 ISSUED BY THE PETITIONER DATED 24.1.2023

Exhibit P47 A TRUE COPY OF INVOICE NO. 91/2022-2023 ISSUED BY THE PETITIONER DATED 24.1.2023

Exhibit P48 A TRUE COPY OF INVOICE NO. 92/2022-2023 ISSUED BY THE PETITIONER DATED 1.2.2023

Exhibit P49 A TRUE COPY OF INVOICE NO. 93/2022-2023 ISSUED BY THE PETITIONER DATED 1.2.2023

Exhibit P50 A TRUE COPY OF INVOICE NO. 94/2022-2023 ISSUED BY THE PETITIONER DATED 2.2.2023

Exhibit P51 A TRUE COPY OF INVOICE NO. 95/2022-2023 ISSUED BY THE PETITIONER DATED 2.2.2023

Exhibit P52 A TRUE COPY OF INVOICE NO. 96/2022-2023 ISSUED BY THE PETITIONER DATED 9.2.2023

Exhibit P53 A TRUE COPY OF INVOICE NO. 97/2022-2023 ISSUED BY THE PETITIONER DATED 9.2.2023

Exhibit P54 A TRUE COPY OF INVOICE NO. 104/2022- 2023 ISSUED BY THE PETITIONER DATED 14.3.2023

Exhibit P55 A TRUE COPY OF INVOICE NO. 105/2022- 2023 ISSUED BY THE PETITIONER DATED 14.3.2023 WP(C) NO. 20245 OF 2024

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Exhibit P56 A TRUE COPY OF INVOICE NO. 106/2022- 2023 ISSUED BY THE PETITIONER DATED 15.3.2023

Exhibit P57 A TRUE COPY OF INVOICE NO. 107/2022- 2023 ISSUED BY THE PETITIONER DATED 15.3.2023

Exhibit P58 A TRUE COPY OF INVOICE NO. 108/2022- 2023 ISSUED BY THE PETITIONER DATED 16.3.2023

Exhibit P59 A TRUE COPY OF INVOICE NO. 109/2022- 2023 ISSUED BY THE PETITIONER DATED 16.3.2023

Exhibit P60 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 18.1.2023

Exhibit P61 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 21.1.2023

Exhibit P62 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 21.1.2023

Exhibit P63 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 23.1.2023

Exhibit P64 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 23.1.2023

Exhibit P65 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 24.1.2023

Exhibit P66 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 24.1.2023

Exhibit P67 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 1.2.2023

Exhibit P68 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 1.2.2023

Exhibit P69 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 2.2.2023 WP(C) NO. 20245 OF 2024

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Exhibit P70 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 2.2.2023

Exhibit P71 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 9.2.2023

Exhibit P72 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 9.2.2023

Exhibit P73 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 14.3.2023

Exhibit P74 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 14.3.2023

Exhibit P75 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 15.3.2023

Exhibit P76 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 15.3.2023

Exhibit P77 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 16.3.2023

Exhibit P78 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 16.3.2023.

Exhibit P79 A TRUE COPY OF THE INVOICE NO. MMT-11 ISSUED BY MM TRADERS DATED 11.4.2023.

Exhibit P80 A TRUE COPY OF THE INVOICE NO. MMT-17 ISSUED BY MM TRADERS DATED 13.4.2023.

Exhibit P81 A TRUE COPY OF THE INVOICE NO. MMT-19 ISSUED BY MM TRADERS DATED 15.4.2023.

Exhibit P82 A TRUE COPY OF THE INVOICE NO. MMT-22 ISSUED BY MM TRADERS DATED 18.4.2023.

Exhibit P83 A TRUE COPY OF THE INVOICE NO. MMT-24 ISSUED BY MM TRADERS DATED 19.4.4.2023.

Exhibit P84 A TRUE COPY OF THE INVOICE NO. MMT-27 ISSUED BY MM TRADERS DATED 24.4.2023. WP(C) NO. 20245 OF 2024

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Exhibit P85 A TRUE COPY OF THE INVOICE NO. MMT-33 ISSUED BY MM TRADERS DATED 27.4.2023.

Exhibit P86 A TRUE COPY OF THE INVOICE NO. MMT-34 ISSUED BY MM TRADERS DATED 27.4.2023.

Exhibit P87 A TRUE COPY OF THE INVOICE NO. MMT-36 ISSUED BY MM TRADERS DATED 28.4.2023.

Exhibit P88 A TRUE COPY OF THE INVOICE NO. MMT-38 ISSUED BY MM TRADERS DATED 28.4.2023.

Exhibit P89 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 11.4.2023.

Exhibit P90 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 14.4.2023.

Exhibit P91 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 15.4.2023.

Exhibit P92 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 18.4.2023.

Exhibit P93 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 19.4.2023.

Exhibit P94 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 24.4.2023.

Exhibit P95 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 27.4.2023.

Exhibit P96 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 27.4.2023.

Exhibit P97 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 28.4.2023.

Exhibit P98 A TRUE COPY OF THE E-WAY BILL GENERATED BY MM TRADERS DATED 28.4.2023.

Exhibit P99 A TRUE COPY OF INVOICE NO. GK001/2023- 24 ISSUED BY THE PETITIONER DATED 11.4.2023.

WP(C) NO. 20245 OF 2024

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Exhibit P100 A TRUE COPY OF INVOICE NO. GK002/2023- 24 ISSUED BY THE PETITIONER DATED 14.4.2023.

Exhibit P101 A TRUE COPY OF INVOICE NO. GK003/2023- 24 ISSUED BY THE PETITIONER DATED 15.4.2023.

Exhibit P102 A TRUE COPY OF INVOICE NO. GK004/2023- 24 ISSUED BY THE PETITIONER DATED 18.4.2023.

Exhibit P103 A TRUE COPY OF INVOICE NO. GK005/2023- 24 ISSUED BY THE PETITIONER DATED 20.4.2023.

Exhibit P104 A TRUE COPY OF INVOICE NO. GK007/2023- 24 ISSUED BY THE PETITIONER DATED 24.4.2023.

Exhibit P105 A TRUE COPY OF INVOICE NO. GK008/2023- 24 ISSUED BY THE PETITIONER DATED 27.4.2023.

Exhibit P106 A TRUE COPY OF INVOICE NO. GK009/2023- 24 ISSUED BY THE PETITIONER DATED 27.4.2023.

Exhibit P107 A TRUE COPY OF INVOICE NO. GK010/2023- 24 ISSUED BY THE PETITIONER DATED 28.4.2023.

Exhibit P108 A TRUE COPY OF INVOICE NO. GK011/2023- 24 ISSUED BY THE PETITIONER DATED 29.4.2023.

Exhibit P109 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 11.4.2023.

Exhibit P110 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 14.4.2023.

Exhibit P111 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 15.4.2023. WP(C) NO. 20245 OF 2024

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Exhibit P112 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 18.4.2023.

Exhibit P113 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 20.4.2023.

Exhibit P114 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 24.4.2023.

Exhibit P115 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 27.4.2023.

Exhibit P116 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 27.4.2023.

Exhibit P117 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 28.4.2023.

Exhibit P118 A TRUE COPY OF THE E-WAY BILL GENERATED BY THE PETITIONER DATED 29.4.2023.

Exhibit P119 A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WP NO. 28275/2023 DATED 4.9.2023.

Exhibit P120 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT UNDER SECTION 74 OF THE CGST ACT FOR AY 2022- 23 DATED 13.9.2023.

Exhibit P121 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT UNDER SECTION 74 OF THE CGST ACT FOR AY 2023- 24 DATED 13.9.2023.

Exhibit P122 A TRUE COPY OF THE COMMON ORDER PASSED BY THE 2ND RESPONDENT IN THE APPEALS FILED FOR AYS 2022-23 AND 2023-24 DATED 8.1.2024.

Exhibit P123 A TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT DATED 16.3.2024. Exhibit P124 A TRUE COPY OF THE INTERIM ORDER OF THIS HON'BLE COURT IN W.P(C).

41504/2023 DATED 12.12.2023.