2024(03)LCX0329

Kerala High Court

Shri Coimbatore Jewellers India Private Limited

Versus

The Assistant State Tax Officer

WP(C) NO. 7720 OF 2024 decided on 18/03/2024

IN THE HIGH COURT OF KERALA AT E

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

MONDAY, THE 18TH DAY OF MARCH 2024 / 28TH PHALGUNA, 1945

WP(C) NO. 7720 OF 2024

PETITIONER/S:

M/S. SHRI COIMBATORE JEWELLERS INDIA PRIVATE
LIMITED,
63-A, 1ST AGRAHARAM, SALEM, REPRESENTED BY ITS
MANAGING DIRECTOR K R PREMNATH, PIN - 636001

BY ADVS.
AJI V.DEV
K.C.MOHANDAS
ALAN PRIYADARSHI DEV
S.SAJEEVAN

RESPONDENT/S:

1 THE ASSISTANT STATE TAX OFFICER,
SQUAD NO.V, STATE GST DEPARTMENT, PALAKKAD, PIN -
678001

2 THE JOINT COMMISSIONER (APPEALS),
STATE GST DEPARTMENT, STATE GST COMPLEX, POOTHOLE,
THRISSUR, PIN - 680004

3 THE ENFORCEMENT OFFICER
SQUAD NO.1, SGST DEPARTMENT, STATE GST BHAVAN,
BEHIND CIVIL STATION, PALAKKAD, PIN - 678001

4 THE COMMISSIONER OF STATE GOODS AND SERVICES
TAX DEPARTMENT, TAX TOWERS, KARAMANA,
THIRUVANANTHAPURAM, PIN – 695002

MS.RESHMITA RAMACHANDRAN, GP

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

Petitioner is a private limited Company and, according to the averments made in the writ petition, it is engaged in the business of jewellery. The petitioner is a registered dealer under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017 ('CGST/SGST Act', for short) and the Rules made thereunder. The petitioner's consignment of jewellery worth Rs.58,21,206/- was intercepted as it was not accompanied with relevant documents as is mandated under the provisions of the CGST/SGST Act and the Rules made thereunder. The said jewellery items were seized and an order was passed determining tax and penalty. The petitioner had remitted the demanded tax and penalty of Rs.3,59,750/- and thereafter the ornaments seized were released to the petitioner, as per order dated 18.12.2017, Ext.P5. The petitioner filed appeal against the said order on 25.5.2019 (Ext.P9), which came to be rejected on the ground of delay, vide Ext.P12 order dated 30.6.2023.

2. Now, in 2024, the petitioner has approached this Court with the following prayers:

“i. Issue a writ of certiorari, or any other appropriate writ, order or direction, calling for the records leading to Exhibit P.12 order, and quash the same.

ii. Issue a writ of mandamus or any other appropriate writ, order or direction, directing the 3rd respondent officer to complete the adjudication with respect to the goods confiscated under section 129 from the petitioner in respect of which petitioner has paid tax and penalty to release the goods and issue an order in FORM GST MOV -09 and summary of order in FORM GST DRC -07 to facilitate petitioner to file appeal if the proceedings are passed against the petitioner.

iii. Alternatively, to issue a writ of mandamus or any other appropriate writ, order or direction, directing the 3rd respondent to refund the tax and penalty collected from the petitioner since no orders are passed so far with respect to the confiscation.”

This Court finds no substance to entertain such a belated writ petition and the same is hereby dismissed. Pending interlocutory application, if any, in the present writ petition stands dismissed.

Sd/-
DINESH KUMAR SINGH
JUDGE

APPENDIX OF WP(C) 7720/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE TAX INVOICE NO. 8037 DATED 17.12.2017

Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 18.12.2017

Exhibit P3 TRUE COPY OF THE RESPONSE FILED BY THE PETITIONER DATED 18.12.2017

Exhibit P4 TRUE COPY OF THE RECEIPT OF PAYMENT OF MONEY DATED 18.12.2017

Exhibit P5 TRUE COPY OF THE ORDER OF RELEASE DATED NIL

Exhibit P6 TRUE COPY OF THE INVOICE NO. 8088 DATED 19.12.2017

Exhibit P7 TRUE COPY OF THE MONTHLY RETURN FOR DECEMBER 2017 DATED NIL

Exhibit P8 TRUE COPY OF THE INVOICE SUMMARY OF THE SAID TRANSACTION FROM GST PORTAL DATED NIL

Exhibit P9 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 10.05.2019

Exhibit P10 TRUE COPY OF THE DEFECT NOTICE ISSUED BY THE 1ST RESPONDENT DATED 05.06.2023

Exhibit P11 TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 15.06.2023

Exhibit P12 TRUE COPY OF THE APPELLATE ORDER OF THE 2ND RESPONDENT DATED 30.06.2023

Exhibit P13 TRUE COPY OF THE REQUEST LETTER OF THE PETITIONER DATED 17.11.2023

Exhibit P14 TRUE COPY OF THE REPLY BY THE 3RD RESPONDENT DATED 02.12.2023

Exhibit P15 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF KERALA IN HINDUSTAN STEEL AND CEMENT V. JOINT COMMISSIONER OF STATE TAX, 2022 (8) TMI 393 - KERALA HIGH COURT DATED 20.07.2022

Exhibit P16 TRUE COPY OF THE CIRCULAR NO.10/2022 DATED 10.11.2022

Exhibit P17 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN JOSE JOSEPH V. ASST. COMMISSIONER OF CENTRAL AND CENTRAL EXCISE, 2022 (1) TMI 50 - KERALA HIGH COURT DATED 17.12.2021