Kerala High Court
M/S. Mannarkkad Steels Pvt. Ltd vs The Assistant Commissioner on 11 September, 2024
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 11TH DAY OF SEPTEMBER 2024 / 20TH BHADRA, 1946
WP(C) NO. 26557 OF 2024
PETITIONER:
M/S. MANNARKKAD STEELS PVT. LTD.,
VIII/960, WISE PARK, MENONPARA ROAD, KANJIKODE,
PALAKKAD, REPRESENTED BY ITS DIRECTOR: N.V. BASHEER,
PIN - 678 621.
BY ADVS.
V.P.NARAYANAN
DIVYA RAVINDRAN
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, PALAKKAD DIVISION,
METTUPALAM STREET, PALAKKAD, PIN - 678 001.
2 THE DEPUTY COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, PALAKKAD, SOUTH RANGE
METTUPALAM STREET, PALAKKAD, PIN - 678 001.
3 THE SUPERINTENDENT,
CENTRAL TAX AND CENTRAL EXCISE PALAKKAD DIVISION,
METTUPALAM STREET, PALAKKAD, PIN - 678 001.
4 CENTRAL BOARD OF INDIRECT TAXES GST,
POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER, PIN - 110 001.
BY ADV M.ALFRED LIONEL WINSTON, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
11.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26557 OF 2024
2
2024:KER:69267
JUDGMENT
The petitioner has approached this Court being aggrieved by
the fact that certain proceedings were concluded against the
petitioner by Ext.P6 order alleging availment of excess Input Tax
Credit without providing to the petitioner the details of third party
transactions, which form the basis for the proceedings against the
petitioner. It is the case of the petitioner that without the benefit of
those details, it will not be open to the petitioner to properly defend
the show cause notice and the culmination of proceedings by Ext.P6
order is therefore in violation of principles of natural justice.
2. When this matter is taken up for consideration
today, it is the submission of the learned counsel appearing for the
petitioner that the petitioner has already filed an appeal against
Ext.P6 order and the same is pending before the 1st Appellate
Authority. It is submitted that if the documents and details requested
for by the petitioner through Exts.P2 and P3 requests are made
available to the petitioner, the petitioner will be able to prove its case
before the 1st Appellate Authority.
3. The learned Standing Counsel appearing for the
WP(C) NO. 26557 OF 2024
2024:KER:69267
Department would submit that it is for the petitioner to produce all
details required for defending the show cause notice and the
petitioner cannot call upon the Department to provide the details
requested for in Ext.P2 and P3.
4. Having heard the learned counsel for the
petitioner and the learned Standing Counsel appearing for the
respondent Department and having regard to the fact that the
allegation against the petitioner is availment of excess Input Tax
Credit and taking into consideration the fact that the details
requested for in Exts.P2 and P3 relate to matters which are
exclusively within the custody of the respondent Department, this
writ petition can be disposed of directing the competent among the
respondents, to provide to the petitioner the details requested for in
Exts.P2 and P3 in order to enable the petitioner to prove its case
before the Appellate Authority.
Accordingly, this writ petition will stand disposed of
directing that the competent among the respondents shall provide to
the petitioner the details sought for in Exts.P2 and P3 and thereafter
the appeal filed by the petitioner against Ext.P6 order shall be
adjudicated. The competent among the respondents shall provide the
WP(C) NO. 26557 OF 2024
2024:KER:69267
details sought for in Exts.P2 and P3, within a period of two weeks
from the date of receipt of a certified copy of this judgment. The
adjudication of the appeal filed against Ext.P6 order shall be deferred
till the details sought for in Exts.P2 and P3 are made available to the
petitioner. If for any reason, any of the details sought for in Exts.P2
and P3 cannot be granted to the petitioner, the reason for not
disclosing such details shall be intimated to the petitioner.
The writ petition will stand disposed of as above.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 26557 OF 2024
2024:KER:69267
APPENDIX OF WP(C) 26557/2024
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE NOTICE INTIMATING
DISCREPANCY AFTER THE SCRUTINY OF RETURN
ISSUED BY THE 3RD RESPONDENT DATED
30.06.2023
Exhibit P2 THE TRUE COPY OF THE REQUEST LETTER
DATED 11TH AUGUST 2023 SUBMITTED BY THE
PETITIONER BEFORE THE 3RD RESPONDENT
Exhibit P3 THE TRUE COPY OF THE DETAILED REPLY
AGAINST EXT PI NOTICE, SUBMITTED BY THE
PETITIONER BEFORE THE 3RD RESPONDENT
DATED 20.09.2023
Exhibit P4 THE TRUE COPY OF THE SHOW CAUSE NOTICE
DATED 26.12.2023 ISSUED BY THE 2ND
RESPONDENT
Exhibit P5 THE TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 25.03.2024
Exhibit P6 THE TRUE COPY OF THE ORDER-IN -ORIGINAL
NO 10/23-24/GST-PKD ISSUED BY THE 1ST
RESPONDENT DATED 07.04.2024
