Kerala High Court
P K Sudhakaran vs State Of Kerala on 13 March, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
2025:KER:21249
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 13TH DAY OF MARCH 2025 / 22ND PHALGUNA, 1946
WP(C) NO. 9323 OF 2025
PETITIONER:
P K SUDHAKARAN,
AGED 65 YEARS,
PROPRIETOR OF PANATTU REGENCY,
KUZHIKATTUSSERY, THAZHEKKAD,
CHALAKKUDY, THRISSUR,PIN - 680741
BY ADV. TOMSON T.EMMANUEL
RESPONDENTS:
1 STATE OF KERALA
DEPARTMENT OF TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
REPRESENTED BY ITS SECRETARY TO GOVERNMENT
2 DEPUTY COMMISSIONER OF STATE TAX
TAXPAYER SERVICES DIVISION, SGST DEPARTMENT,
MINI CIVIL STATION, IRINJALAKUDA,
THRISSUR., PIN - 680125
3 DEPUTY COMMISSIONER (ARREAR RECOVERY)
SGST COMPLEX, POOTHOLE,
THRISSUR., PIN - 680004
BY ADV. JASMIN M. M.,
GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 13.03.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:21249
W.P.(C). No.9323 of 2025
-:2:-
BECHU KURIAN THOMAS, J.
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W.P.(C). No.9323 of 2025
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Dated this the 13th day of March, 2025
JUDGMENT
Petitioner is a registered dealer under the Kerala General
Sales Tax Act, 1963, and is also a taxpayer under the Kerala Goods and
Services Tax Act, 2017 (for short, 'the KGST Act'). Petitioner is
conducting a bar hotel under the name 'Panattu Regency'. For the
assessment year 2021-22, an order of assessment was issued as
Exhibit-P4, which, according to the petitioner, was passed ex-parte.
The said assessment order issued under the KGST Act imposes a huge
liability on the petitioner. Aggrieved by the order of assessment and
on realising that there are errors apparent on the face of the record,
Exhibit-P7 rectification petition has been preferred by the petitioner.
Though petitioner challenges the assessment order, during the course
of arguments, the learned counsel for the petitioner confined his
submissions for a direction to consider the rectification petition.
2. I have heard Sri. Tomson T. Emmanuel, the learned counsel
for the petitioner as well as Smt. Jasmin M. M., the learned Government
Pleader.
3. Exhibit-P7 application for rectification filed under Section
43 of the KGST Act is pending consideration. Having regard to the
submission of the learned counsel for the petitioner that the same is
2025:KER:21249
filed within time, I am of the view that a direction can be issued to
dispose of the same in accordance with law, in a time-bound manner.
4. Accordingly, there will be a direction to the second
respondent to consider and pass appropriate orders on Exhibit-P7
application for rectification, as expeditiously as possible, at any rate,
within a period of three months from the date of receipt of a copy of the
judgment, after granting an opportunity of hearing to the petitioner.
Till a decision as directed above is taken then, coercive proceedings
pursuant to Exhibit-P4 and Exhibit-P5 shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS
JUDGE
jka/13.03.25.
2025:KER:21249
APPENDIX OF WP(C) 9323/2025
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF RETURN DATED 01.08.2023 IN
FORM NO.10 SUBMITTED BEFORE THE
ASSESSING AUTHORITY, FOR THE MONTHS OF
APRIL 2021 TO MARCH 2022, WHEREBY
CONCEDING ENTIRE TURNOVER FOR THE SALE
OF IMFL AND IN DECLARING TOT LIABILITY.
Exhibit P2 TRUE COPY OF ANNUAL RETURN DATED
01.09.2023 IN FORM NO.10 SUBMITTED
BEFORE THE ASSESSING AUTHORITY, FOR THE
YEAR 2021-22, IN CONCEDING TOTAL
TURNOVER FOR RS.6,08,86,346.81 FOR THE
SALE OF IMFL AND IN DECLARING TOT
LIABILITY AND CESS.
Exhibit P3 TRUE COPY OF SYSTEM GENERATED FORM GSTR
3B FOR THE FINANCIAL YEAR 2021-22
AVAILABLE IN THE GSTIN PORTAL, WHEREIN
DECLARED THE SALES TURNOVER OF IMFL
UNDER NON-GST OUTWARD SUPPLIES.
Exhibit P4 TRUE COPY OF ASSESSMENT ORDER DATED
29.08.2024 COMPLETED BY 2ND RESPONDENT
FOR 2021-22 UNDER THE KGST ACT, WITHOUT
CONSIDERING EXT P1 MONTHLY RETURNS AND
EXT P2 ANNUAL RETURN SUBMITTED FOR 2021-
22 AND IN ESTIMATING TURNOVER ON THE
BASIS OF RETURN TURNOVER DECLARED FOR
PREVIOUS YEAR.
Exhibit P5 TRUE COPY OF DEMAND NOTICE U/S.7 OF RR
ACT, IN FORM NO.1 DATED 14.01.2025
ISSUED BY 3RD RESPONDENT, PURSUANT TO
EXT P4 DEMAND.
Exhibit P6 TRUE COPY OF APPLICATION DATED
12.02.2025 UNDER RIGHT TO INFORMATION
ACT, SUBMITTED BEFORE INFORMATION
OFFICER IN THE OFFICE OF 2ND RESPONDENT.
Exhibit P7 TRUE COPY OF APPLICATION DATED
21.02.2025 SUBMITTED BEFORE 2ND
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RESPONDENT, U/S.43 OF THE KGST ACT, FOR
RECTIFICATION OF MISTAKE IN EXT P4
ASSESSMENT ORDER.
Exhibit P8 TRUE COPY OF INTERIM ORDER DATED
01.06.2023 IN W.P.(C) NO.17775 OF 2023
PASSED BY THIS HON'BLE COURT, ON SIMILAR
SET OF FACTS.
Exhibit P9 TRUE COPY OF JUDGMENT DATED 01.11.2022
IN W.P.(C) NO.34832 OF 2022 PASSED BY
THIS HON'BLE COURT, ON PENDENCY OF
APPLICATION FOR RECTIFICATION.
