2024(02)LCX0343

Kerala High Court

Sarathy Cars Private Limited

Versus

THE STATE TAX OFFICER

WP(C) NO. 4166 OF 2024 decided on 06-02-2024

IN THE HIGH COURT OF KERALA AT E

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

TUESDAY, THE 6TH DAY OF FEBRUARY 2024 / 17TH MAGHA, 1945

WP(C) NO. 4166 OF 2024

PETITIONER:

M/S SARATHY CARS PRIVATE LTD.,
6/1509-168B, KOLLAM-TVPM NH ROAD,
PAZHAYATTINKUZHI, KOLLAM,
REPRESENTED BY ITS MANAGING DIRECTOR,
RAJESH S., PIN – 691010.

BY ADVS.
    SRI. BOBBY JOHN
    SRI. S. AJAYGHOSH KUMAR

RESPONDENTS:

  1. THE STATE TAX OFFICER,
    SGST DEPARTMENT, TAX PAYER SERVICES CIRCLE,
    KOLLAM WEST, ASRAMAM P. O. , KOLLAM, PIN – 691002.

  2.  THE DEPUTY COMMISSIONER,
    SPECIAL CIRCLE KOLLAM, SGST DEPARTMENT,
    GST COMPLEX, ASRAMAM P. O., KOLLAM, PIN – 691002.

  3. THE COMMISSIONER OF STATE GOODS AND
    SERVICE TAX DEPARTMENT,
    9TH FLOOR, TAX TOWER, KILLIPPALAM,
    KARAMANA P. O., THIRUVANANTHAPURAM, PIN – 695002.

  4. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM,
    REPRESENTED BY THE PRINCIPAL COMMISSIONER GST,
    GST POLICY WING, NO.503,B WING,5TH FLOOR, CBIC,
    HUDCO VISHALA BUILDING, BHIKAJI CAMA PLACE,
    R. K. PURAM, NEW DELHI, PIN – 110066.

BY ADV.
    SRI. SREELAL N. WARRIER - SC
    SMT. RESHMITA RAMACHANDRAN – GP

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

DINESH KUMAR SINGH, J.

W.P.(C) No. 4166 of 2024

Dated this the 6th day of February, 2024

JUDGMENT

1. The present writ petition has been filed impugning the assessment order in Exhibit P-9 and rectification order in Exhibit P-13 passed under the provisions of CGST/SGST Act, 2017 and Rules made therein.

2. There is remedy of statutory appeal against the orders impugned in this writ petition under Section 107 of the CGST/SGST Act, 2017. Petitioner, instead of resorting to the statutory remedy of appeal has approached this Court under Article 227 of the Constitution of India. The power under Article 227 of the Constitution of India is limited jurisdiction which exercise rights to see that there is any jurisdictional error committed by any statutory authority or there is error apparent on the face of the records. This Court is not required to go into the merit of the orders passed by the Court below or any statutory authority in exercise of its quasi judicial power.

3. From perusal of Exhibits P-9 and P-13 orders impugned in this writ petition, I do not find that the assessing authority has committed any error or that the orders are without jurisdiction. There is no error apparent on the face of the record. For factual error or evidence, Article 227 is not the remedy available to the petitioner. In view thereof, the writ petition is without merit and substance which is hereby dismissed. However, the petitioner may avail remedy of statutory appeal, if he so advised.

Sd/-                
DINESH KUMAR SINGH
JUDGE              

       APPENDIX OF WP(C) 4166/2024

PETITIONER’S EXHIBITS

EXHIBIT P1                 A TRUE COPY OF THE NOTICE DATED 12-02-2021 ISSUED
                                     BY THE 1ST RESPONDENT TO THE PETITIONER

EXHIBIT P2                 TRUE COPY OF THE REPLY DATED 15-03-2021 SUBMITTED
                                  BY THE PETITIONER BEFORE THE 2ND RESPONDENT#

EXHIBIT P3                 TRUE COPY OF THE INTIMATION DATED 03-03-2022
                                   ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER

EXHIBIT P4                 TRUE COPY OF THE SAID INTIMATION DATED 19-03-2022
                                   ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER

EXHIBIT P5                  TRUE COPY OF THE SAID REPLY DATED 08-04-2022,
                                    SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT

EXHIBIT P6                 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 19-07-
                                  2022 ISSUED BY THE 2ND RESPONDENT TO THE
                                   PETITIONER

EXHIBIT P7                  TRUE COPY OF THE SAID REPLY DATED 17-08-2023 IN
                                   FORM GSTDRC-06

EXHIBIT P8                  TRUE COPY OF THE SAID REPLY DATED 17.08.2022 IN
                                    FORM GSTDRC-06

EXHIBIT P9                   TRUE COPY OF THE SAID ORDER DATED 02-09-2023

EXHIBIT P10                  TRUE COPY OF THE APPLICATION FOR RECTIFICATION OF
                                     THE ORDER

EXHIBIT P11                   RUE COPY OF THE SAID ARGUMENT NOTE DATED 13-11-
                                      2023 SUBMITTED BY THE PETITIONER BEFORE THE 1ST
                                       ESPONDENT

EXHIBIT P12                   TRUE COPY OF THE SAID ARGUMENT NOTE DATED 28-11-
                                      2023 SUBMITTED BY THE PETITIONER BEFORE THE 1ST
                                      RESPONDENT

EXHIBIT P13                   TRUE COPY OF THE SAID ORDER DATED 09.01.2024
                                      REJECTING RECTIFICATION APPLICATION, PASSED BY
                                      1ST RESPONDENT