Petitioner challenged a GST penalty order seeking judicial interference. Court found an effective alternative remedy via appeal. Petition dismissed with recovery steps stayed for three weeks to facilitate appeal.
Writ petition dismissed against penalty order. Recovery steps stayed for three weeks to enable appeal.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
TUESDAY, THE 22ND DAY OF DECEMBER 2020 / 1ST POUSHA, 1942
WP(C).No.28916 OF 2020(L)
PETITIONER/S:
K.P.CARS PRIVATE LTD.
HAVING REGISTERED OFFICE ADDRESS AT SUIT NO.205, 2ND FLOOR, PIONEER TOWERS, SHANMUGHAM ROAD, ERNAKULAM-682 031, REPRESENTED THROUGH BHARATH K PATEL, DIRECTOR AND AUTHORIZED REPRESENTATIVE OF M/S. K.P.PRIVATE LIMITED, AGED 54 YEARS, S/O.PATEL KANTILAL PRANLAL, RESIDING AT XXX/626 B, KRISHNA NIVAS, WARRIAM ROAD, ERNAKULAM-682 011.
BY ADV. SRI.JOLLY JOHN
RESPONDENT/S:
1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMAN, THIRUVANANTHAPURAM-695 002.
OTHER PRESENT:
GP DR.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.28916 OF 2020(L)
2
JUDGMENT
The petitioner has approached this Court impugning Ext.P8 penalty order under the GST Act. Although various contentions are raised in the writ petition in its challenge against Ext.P8 Penalty order, I am of the view that against Ext.P8 order, the petitioner has an effective alternative remedy by way of an appeal before the appellate authority. This is more so because I do not find the impugned order vitiated by any error of jurisdiction or violation of the rules of natural justice so as to warrant an interference with the same in these proceedings. Accordingly, without prejudice to the right of the petitioner to move the appellate authority under the GST Act, the writ petition in its challenge against Ext.P8 penalty order, that was passed as early as in 2019, is dismissed.
Taking note of the submission of the learned counsel for the petitioner that he would require some time to move the appellate authority, I direct that recovery steps for recovery of amounts confirmed against the petitioner by Ext.P8 penalty order shall be kept in abeyance for a period of three weeks, so as to enable the petitioner to move the appellate authority in the meanwhile.
Sd/-
A.K.JAYASANKARAN NAMBIAR
JUDGE
SJ
WP(C).No.28916 OF 2020(L)
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER NO.01/2017GST/KERALA DATED 18.12.2017 ASSIGNING THE PETITIONER TO THE JURISDICTION OF THE CENTRE.
| EXHIBIT P2 | TRUE COPY OF THE TAX INVOICE NUMNBER A180376084 DATED 27.02.2018 RAISED BY THE MANUFACTURER OF THE VEHICLE A4 30 TFSI WITH ENGINE NO.CVN047297 AND CHASSIS NO.WAUZKHF4XJY700215 WITH TOTAL PRICE AS RS.40,44,750/- ISSUED TO THE PETITIONER. |
|---|---|
| EXHIBIT P3 | TRUE COPY OF THE RETIAL INVOICE FOR RS.37,67,300/- RAISED BY THE PETITIONER FOR A CUSTOMER ON THE SAME A4 30 TFSI VEHICLE WITH ENGINE NO.CVN047297 AND CHASSIS NO.WAUZKHFRXJY700215 DATED 28.03.2018. |
| EXHIBIT P4 | TRUE COPY OF THE FORM 21 SALE CERTIFICATE ON THE SAME A4 30 TFSI VEHICLE WITH ENGINE NO.CVN047297 AND CHASSIS NO.WAUZKHF4XJY700215 DATED 28.03.2018 VEHICLE PRICE AS RS.43,88.450/- |
| EXHIBIT P5 | TRUE COPY OF THE CREDIT NOTE FOR RS.5,50,000/- ISSUED BY THE MANUFACTURER TO THE PETITIONER ON THE SAME VEHICLE WITH ENGINE NO.CVN047297 AND CHASSIS NO.WAUZKHF4XJ7700215 DATED 19.04.2018 ON TAX INVOICE NUMBER A180376084. |
| EXHIBIT P6 | TRUE COPY OF THE CIRCULAR NO.92/11/2019-GST DATED 07.03.2019 BY THE GST POLICY WING IN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS. |
| EXHIBIT P7 | TRUE COPY OF THE WRITTEN REPLY OF THE |
|---|---|
| PETITIONER DATED 14.02.2019 TO THE NOTICE | |
| OF THE 2ND RESPONDENT. | |
| EXHIBIT P8 | TRUE COPY OF THE ORDER DATED 21.03.2019 |
| ISSUED BY THE 2ND RESPONDENT FOR A PENALTY | |
| OF RS.1,95,28,751/- FOR THE FY 2017-18. |
2 issues framed by the court
Whether the writ petition challenging the penalty order can be sustained given the availability of an effective alternative remedy.
Whether the penalty order is vitiated by error of jurisdiction or violation of natural justice warranting judicial intervention.
1 provisions across 1 enactments
K.P.CARS PRIVATE LTD.
STATE OF KERALA
STATE TAX OFFICER
ASSISTANT COMMISSIONER
A.K.Jayasankaran Nambiar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
