Kerala High Court
M/S. Easy Infra Inc vs The Union Of India on 24 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:71562
W.P (C) No.18109/2024 -1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 24TH DAY OF SEPTEMBER 2024 / 2ND ASWINA, 1946
WP(C) NO. 18109 OF 2024
PETITIONER/S:
M/S. EASY INFRA INC.,
T.C.39/1489/6, RAJ TOWERS, KALYANI HOSPITAL ROAD,
THIRUVANANTHAPUAM, REPRESENTED BY ITS PARTNER, M.
LALITKUMAR, AGED 28 YEARS, S/O. MURALEEDHARAN, RESIDING
AT 19/2, SHANMUGMAR SALAI, SAKTHI NAGAR, CHOOLAIMEDU,
CHENNAI, TAMIL NADU, PIN - 695009
BY ADV K.RAKESH
RESPONDENT/S:
1 THE UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, CENTRAL
SECRETARIAT, NEW DELHI, PIN - 110001
2 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS ADDITIONAL COMMISSIONER, OFFICE OF
THE COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE
(AUDIT), KOCHI, CR BUILDING, I.S. PRESS ROAD, KOCHI,
PIN - 682018
4 CENTRAL GST & CENTRAL EXCISE,
REPRESENTED BY ADDITIONAL COMMISSIONER, DEPARTMENT OF
REVENUE, OFFICE OF THE COMMISSIONER, PB NO.13, GST
BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN -
695001
2024:KER:71562
W.P (C) No.18109/2024 -2-
5 THE SUPERINTENDANT (ADJUDICATION),
OFFICE OF THE COMMISSIONER, CENTRAL GST & CENTRAL
EXCISE, PB NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV SREELAL N.WARRIER, SC, CENTRAL GST (CGST)
SMT. JASMINE M.M., GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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W.P (C) No.18109/2024 -3-
JUDGMENT
The petitioner has approached this court challenging Ext.P3 order in
original dated 27-12-2023. According to the petitioner the demand raised in
Ext.P3 is unsustainable in law as the petitioner is entitled to the benefit of
notification 11/2017-Central Tax dated 28-06-2017 where the construction of
building for Government entities is entitled to a lower rate of tax. It is
submitted that the notification has not been taken into consideration. It is
also pointed out that the benefit of input tax credit has also not been granted
to the petitioner.
2. The learned Senior Standing Counsel appearing for the respondent
Department would point out that the writ petition is not maintainable
challenging the order in original. It is submitted that it is for the petitioner to
seek alternative remedies if at all the petitioner has a case that the demands in
Ext.P3 are not liable to be met. It is submitted that since the date of the order
is 27-12-2023 the petitioner is out of time to file statutory appeal also. It is
submitted that no grounds have been made out to interfere an order in
original in exercise of jurisdiction vested in this court under Article 226 of the
Constitution of India.
3. Having heard the learned counsel appearing for the petitioner and
the learned Senior Standing Counsel appearing for the respondents and
2024:KER:71562
having regard to the contentions taken in the writ petition, I am of the view
that the petitioner may approach the authority which issued Ext.P3 order by
filing an application for rectification under Section 161 of the CGST Act. Since
the writ petition was pending in this court from 20-05-2024, it is directed
that if the petitioner where to file such rectification petition if so advised
within a period of 10 days from the date of receipt of a certified copy of this
judgment, the period from the date of Ext.P3 till the date of filing the
application will stand excluded for the purpose of determining any period of
limitation within which the application under Section 161 of the CGST Act had
to be filed on behalf of the petitioner. I make it clear that I have not expressed
any opinion on the merits of the matter and it is open to the petitioner to take
all contentions before the authority in the application to be filed under
Section 161 of the CGST Act.
Sd/-
GOPINATH P.
JUDGE
AMG
2024:KER:71562
APPENDIX OF WP(C) 18109/2024
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE DATED 14-09-
2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER
Exhibit P2 A TRUE COPY OF THE REPLY DATED 30-10-2023 SUBMITTED
BY THE PETITIONER TO THE 5TH RESPONDENT
Exhibit P3 A TRUE COPY OF THE ORDER DATED 27-12-2023 ISSUED BY
THE 4TH RESPONDENT AS
NO.GEXCOM/ADJN/GST/ADC/351/2023
Exhibit P4 A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN
W.P(C).NO.29769/2023 OF THIS HON'BLE COURT DATED 12-
09-2023
