Neetha Sebastian Puthezhath vs State Tax Officer
2024 Latest Caselaw 25914 Ker

Kerala High Court

Neetha Sebastian Puthezhath vs State Tax Officer on 30 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:72451
W.P (C) No.34049/2024          -1-
             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

     MONDAY, THE 30TH DAY OF SEPTEMBER 2024 / 8TH ASWINA, 1946

                        WP(C) NO. 34049 OF 2024

PETITIONER/S:

          NEETHA SEBASTIAN PUTHEZHATH,
          AGED 50 YEARS
          34/4098A, GRAND CASA, A, B, C, GOVT. HIGH SCHOOL ROAD,
          DEVANKULANGARA, EDAPPALLY, ERNAKULAM, PIN - 682024

          BY ADVS.
          P.S.SOMAN
          T.RADHAMONY
          S.VEENA


RESPONDENT/S:

    1     STATE TAX OFFICER,
          TAX PAYER SERVICES CIRCLE STATE GOODS & SERVICE TAX
          DEPARTMENT, EDAPPALLY AT 2ND FLOOR, NEW BLOCK, CIVIL
          STATION, KAKKANAD, KOCHI, PIN - 682030

    2     STATE OF KERALA,
          REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
          DEPARTMENT, GOVT. SECRETARIAT THIRUVANANTHAPURAM, PIN -
          695001

    3     UNION OF INDIA,
          REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,
          DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001

          SMT. JASMINE M.M. GOVT. PLEADER.

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                 2024:KER:72451
W.P (C) No.34049/2024                  -2-


                               JUDGMENT

The petitioner has approached this court challenging Ext.P4 order

issued under Section 73 of the CGST / SGST Act by the 1 st respondent on a

short ground. He submits that Ext.P4 does not reveal any consideration of the

reply (Ext.P3) submitted by the petitioner in response to the show cause

notice (Ext.P2). Attention of this court is drawn to page 37 of the writ petition

paper book where after extracting the reply to the show cause notice the only

consideration by the officer is as follows:-

'I have verified the show cause notice and reply submitted by the tax payer and the same is adjudicated as under'

2. The Learned Government Pleader sought time to get instructions.

However, I do not intend to adjourn this writ petition to enable the

Government Pleader to obtain instructions, as from Ext.P4 it is evident that

other than extracting the reply to the show cause notice submitted by the

petitioner, there is absolutely no consideration of any of the contentions taken

in the reply and the only consideration is as noted above. In that view of the

matter I have no option but to quash Ext.P4 order and direct that the

adjudication of Ext.P2 show cause notice shall stand restored to the file of the 2024:KER:72451

1 respondent who shall pass fresh orders after affording an opportunity of st

hearing to the petitioner. The petitioner shall appear before the 1 st respondent

at 11 a.m on 10-10-2o24 and thereafter the matter shall be adjudicated as

directed above.

Writ petition is disposed of as above.

Sd/-

GOPINATH P. JUDGE

AMG 2024:KER:72451

APPENDIX OF WP(C) 34049/2024

PETITIONER EXHIBITS

Exhibit P1 : TRUE COPY OF THE REGISTRATION CERTIFICATE NO.

GSTIN:32AKCPP6947M2ZO ISSUED TO THE PETITIONER

Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE NO.

SCN/TPS/EKM/CEDPY/2024/168-STO DATED 30-05-2024 ISSUED BY THE 1ST RESPONDENT

Exhibit P3 TRUE COPY OF THE REPLY TO THE SHOW CAUSE NOTICE FILED BY THE PETITIONER DATED 17-07-2024

Exhibit P4 TRUE COPY OF THE ORDER NO.

OIO/TPS/EKM/CEDPY/2024/229-STO DATED 17-08-2024 PASSED BY THE 1ST RESPONDENT