Kerala High Court
Valiyaparambil Raju Santhosh vs State Tax Officer on 27 January, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) NO. 2399 OF 2025
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2025:KER:6163
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
MONDAY, THE 27TH DAY OF JANUARY 2025 / 7TH MAGHA, 1946
WP(C) NO. 2399 OF 2025
PETITIONER(S) :
VALIYAPARAMBIL RAJU SANTHOSH
AGED 54 YEARS
VALIYAPRAMBIL HOUSE,120A,
KUMBALANGI,
ERNAKULAM, PIN - 682 007.
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
JAYAKUMAR N.
RESPONDENT(S) :
1 STATE TAX OFFICER
TAX PAYER SERVICES, SGST DEPARTMENT,
STATE GST COMPLEX, BAZAR ROAD
MATTANCHERY, KOCHI, PIN - 682 002.
2 INTELLIGENCE OFFICER
INTELLIGENCE UNIT-ALUVA,
STATE GOODS & SERVICES TAX DEPARTMENT,
STATE GST COMPLEX,BAZAR ROAD,
MATTANCHERY, KOCHI, PIN - 682 002.
3 SUPERINTENDENT, ERNAKULAM RANGE-6,
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT,
CENTRAL TAX AND CENTRAL EXCISE,
GST BHAWAN, KATHRIKADAVU, PIN - 682 017.
BY ADV P.R SREEJITH
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.01.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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BECHU KURIAN THOMAS, J.
......................................................
W.P.(C) No.2399 of 2025
...................................................
Dated this the 27th day of January, 2025
JUDGMENT
Petitioner seeks for the following reliefs :-
a) Issue a Writ of certiorari or any other order or direction
quashing Ext-P1 show cause notice issued by the 2 nd respondent
to the extent of invoking sec 74 for the years 2018-19 to 2022-
23.
b) Issue a Writ of mandamus or any Writ or order or direction to
the 2st respondent to consider and accept Ext.P3 reply and
thereby to pass separate orders for each financial years by
grating at least 3 months time to file replies pertaining to the
financial year 2018-19, 2019-20, 2020-21, 2021-22 & 2022-23 or
to direct the 1st respondent that the limitation of passing the
orders for the above financial years individually have to be fixed
as per section 74(10) of the CGST/SGST Act and sufficient time to
be granted to file the reply for each years separately.
2. Petitioner is a Government Contractor providing works contract services
to Central Government Department and is registered under Goods and
Service Tax Act. Pursuant to an inspection conducted under Section 67 of
the CGST/ SGST Acts, a composite show cause notice under Section 74 of
the CGST Act was issued on 01.08.2024 for the assessment years 2017-
18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23. The notice alleges
that there has been suppression of turnover for 7 years and also that the
GST registration had not been taken by the petitioner. Though petitioner
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filed a reply notice in its entirety for the assessment years 2017-18, the
said show cause notice is under challenge in this writ petition.
3. I have heard Sri.K.N.Sreekumaran, the learned counsel for the petitioner
as well as Smt.Jasmin M.M., the learned Senior Government Pleader.
4. When this writ petition came up for consideration on 21.01.2025, an
interim order was issued, giving liberty to the first respondent to pass
orders pursuant to the show cause notice for the assessment year 2017-
18, notwithstanding the pendency of this writ petition. The said direction
was issued bearing in mind the expiry of limitation period for passing
orders for the year 2017-18 on 05.02.2025. As far as the remaining years
are concerned, it was directed that the Assessing Officer shall await
further orders from this Court.
5. A learned single Judge of this Court has already observed in W.P.(C)
No.35156 of 2024 that, though composite show cause notices can be
issued, at the time of adjudication, separate orders ought to be issued for
each assessment year. I am in complete agreement with the observation
in the said judgment that separate adjudication orders ought to be issued
despite a composite show cause notice. Therefore as the petitioner has
been issued with Ext.P1 composite show cause notice for different
assessment years, the Assessing Officer is duty bound to pass separate
assessment orders for each year.
6. Since petitioner has already submitted a reply notice for the assessment
year 2017-18, the Assessing Officer shall pass appropriate orders thereon
for the said year, as already directed in the interim order dated
21.01.2025, after hearing the petitioner, and in accordance with law. As
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far as the remaining assessment years referred to in Ext.P1 are
concerned, petitioner is granted liberty to file separate reply notices for
each of the assessment years within an outer period of three months
from today. If within the said time limit reply notices are filed, proper
officer shall pass separate orders after granting opportunity of hearing to
the petitioner. If such reply is not filed, the proper officer will be at liberty
to proceed in accordance with law.
The writ petition is disposed of as above.
sd/-
BECHU KURIAN THOMAS
JUDGE
AMV/27/01/2025
WP(C) NO. 2399 OF 2025
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APPENDIX OF WP(C) 2399/2025
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE NOTICE U/S.74 OF THE
CGST/SGST ACT DATED 01..08..2024 WITH SCN
NUMBER : SCN/INT/ALV/UALV/2024/02-IO (WITHOUT
ANNEXURES) ISSUED BY THE 2ND RESPONDENT
EXHIBIT P2 TRUE COPY OF THE REPLY DATED 30..12..2024
AGAINST EXHIBIT P1 FILED BEFORE THE 1ST
RESPONDENT
EXHIBIT P3 TRUE COPY OF THE ADDITIONAL REPLY DATED
20..01..2025 FILED THROUGH GST PORTAL BEFORE
THE 1ST RESPONDENT
EXHIBIT P4 TRUE COPY OF THE JUDGMENT IN M/S. XL
INTERIORS VS DEPUTY COMMISSIONER
(INTELLIGENCE) & ORS (W.P.(C) 35156/2024
DATED 14..10..2024
