Kerala High Court
Kvj Builders & Developers Private ... vs State Tax Officer on 7 March, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
2025:KER:19443
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 7TH DAY OF MARCH 2025 / 16TH PHALGUNA, 1946
WP(C) NO. 9157 OF 2025
PETITIONER:
KVJ BUILDERS & DEVELOPERS PRIVATE LIMITED
KURIEKAL BUILDING, NH-47,
EDAPALLY ERNAKULAM,
(REPRESENTED BY ITS MANAGING DIRECTOR- BINU
GEORGE) , KUREEKKAL HOUSE
KALAMASSERY, PIN - 682033
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.JAYAKUMAR
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS & SERVICE TAX DEPARTMENT TAX PAYER
SERVICES, CIVIL STATION, KAKKANAD,
ERNAKULAM, PIN - 682030
2 STATE TAX OFFICER (AUDIT DIVISION)
AUDIT TEAM-2 ADDITIONAL CHARGE OF TAX PAYER
SERVICE CIRCLE-EDAPALLY CLASS TOWER OLD RAILWAY
STATION ROAD ERNAKULAM, PIN - 682018
3 DEPUTY COMMISSIONER (ARREAR RECOVERY)
STATE GOODS & SERVICE TAX DEPARTMENT., SGST
COMPLEX., PERUMANOOR, THEVARA. ,
ERNAKULAM, PIN - 682015
4 COMMISSIONER OF STATE GOODS & SERVICE TAX-
DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM,
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W.P.(C). No.9157 of 2025
-:2:-
KARAMANA-P.O, THIRUVANANTHAPURAM, PIN - 695002
5 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES)
GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV. JASMIN M.M.,
GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 07.03.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:19443
W.P.(C). No.9157 of 2025
-:3:-
BECHU KURIAN THOMAS, J.
---------------------------------------
W.P.(C). No.9157 of 2025
---------------------------------------
Dated this the 7th day of March, 2025
JUDGMENT
Petitioner is aggrieved by Exhibit-P4 order of determination
under Section 73 of the Kerala State Goods and Services Tax Act, 2017,
(for short, 'the ACt') issued for the financial year 2018-19.
2. Petitioner is a Government contractor engaged in carrying
out works contracts for various State and Central Government
departments, and is a registered taxpayer under the Central Goods and
Services Tax Act, 2017/State Goods and Services Tax Act, 2017.
According to the petitioner, due to an inadvertent error in the returns
filed for the months of July and August 2018, there was a duplication of
turnover. A show cause notice was issued to the petitioner on
23.12.2023, which was not noticed by the petitioner, as it was uploaded
in the additional notices and orders tab instead of notices and orders
tab in the portal. As a result of failure to notice the show cause notices,
petitioner could not file a reply or appear for determination, and hence,
an order was issued on 23.04.2024 imposing a huge liability. Petitioner
challenges the said order in this proceeding under Article 226 of the
Constitution of India.
3. Petitioner relies upon the decision of this Court in
2025:KER:19443
M/s. Ramanattu Motor Corp vs. State of Kerala [2025 SCC Online
KER 1218], and contends that since the show cause notice was
uploaded only in the additional notices and orders tab, he was unaware
of if and due to non-service of notice, the order of determination ought
to be set aside.
4. I have heard Sri. K. N. Sreekumaran, the learned counsel
for the petitioner as well as Smt. Jasmin M. M., the learned Government
Pleader.
5. In M/s. Ramanattu Motor Corp's case (Supra), this
Court had observed that during a particular period respondents used to
upload show cause notices only in the additional notices and orders tab
instead of notices and orders tab. There was an absence of proper
instructions to that effect as well. It was held that in such circumstances
there was a violation of the principles of natural justice. Changes were
brought in the portal sometime before 16.02.2024 providing specific
instructions on the same page in the portal indicating that show cause
notice under Section 73 of the Act will also be uploaded in the
additional notices and orders tab.
6. However, in the instant case, a distinction is noticed with
that of the facts in M/s. Ramanattu Motor Corp's case. Though the
show cause notice in the instant case was uploaded only in the
additional notices and orders tab, a reminder notice was issued to the
2025:KER:19443
petitioner on 05.04.2024 by e-mail. Atleast when that e-mail was
received, which is not disputed, petitioner could have verified the
existence of the show cause notice and could have responded. Failure
to respond despite reminder, leads this Court to conclude that there
was service of notice.
7. In view of the above, it cannot be held that the impugned
order is passed in violation of the principles of natural justice,
warranting interference by this Court under Article 226 of the
Constitution of India. Petitioner ought to have initiated appropriate
steps to pursue the statutory remedies enjoined by law.
Accordingly, this writ petition is dismissed, reserving the
liberty of the petitioner to pursue his statutory remedies if available and
in accordance with law.
Sd/-
BECHU KURIAN THOMAS
JUDGE
Jka/07.03.25.
2025:KER:19443
APPENDIX OF WP(C) 9157/2025
PETITIONER'S EXHIBITS
Exhibit-P1 TRUE COPY OF THE MONTHLY RETURNS IN FORM
GSTR-1 FOR THE MONTH OF JULY 2018 &
AUGUST 2018.
Exhibit-P2 TRUE COPY OF THE SCREEN SHOT OF
ADDITIONAL NOTICES AND ORDERS.
Exhibit-P3 TRUE COPY OF THE SUMMARY OF SHOW CAUSE
NOTICE DATED 05.01.2024 BEARING
REFERENCE NUMBER -ZD320124003895Q ALONG
WITH NOTICE TO SHOW CAUSE DATED
23.12.2023 WITH ARN:AD320124002709J
ISSUED BY THE 2ND RESPONDENT.
Exhibit-P4 TRUE COPY OF THE ORDER NO: OIO/ TPS/
EKM/ CEDPY/ 2024/ 81-STO DATED
23.04.2024 ALONG WITH SUMMARY OF ORDER
WITH REFERENCE NUMBER:ZD320424025566L
DATED 25.04.2024 ISSUED BY IST
RESPONDENT.
Exhibit-P5 TRUE COPY OF THE RECOVERY NOTICE DATED
04.02.2025 ISSUED BY THE 3RD RESPONDENT.
Exhibit-P6 TRUE COPY OF THE JUDGMENT IN RAMANATTU
MOTOR CORP VS STATE OF KERALA , W.P.(C)
23872/2024 DATED 20.02.2025.
