2024(03)LCX0414
Sunil Kumar K
Versus
The State Tax Officer-I
WP(C) NO. 6240 OF 2024 decided on 20-03-2024
IN THE HIGH COURT OF KERALA AT
ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 20TH DAY OF MARCH 2024 / 30TH PHALGUNA, 1945
WP(C) NO. 6240 OF 2024
PETITIONER:
SUNIL KUMAR K,
AGED 47 YEARS
PROPRIETOR, 'M/S NANDINI TRADERS', THEVELAPPURAM,
PUTHOOR, KOLLAM DISTRICT, PIN - 691507
BY ADVS.
BOBBY JOHN
S.AJAYGHOSH KUMAR
RESPONDENTS:
1 THE STATE TAX OFFICER-I, KOTTARAKKARA,
TAX PAYER SERVICE CIRCLE, STATE GST DEPARTMENT, MINI
CIVIL STATION, KOTTARAKKARA, PIN - 691506
2 THE ASSISTANT COMMISSIONER, STATE TAX OFFICE,
KOTTARAKKARA,
STATE GST DEPARTMENT, MINI CIVIL STATION, KOTTARAKKARA,
PIN - 691506
3 THE DEPUTY COMMISSIONER (AR) TAX PAYER SERVICE,
STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM,O/O OF
JOINT COMMISSIONER, TAX PAYER SERVICE, SGST
DEPARTMENT,ASRAMAM P O, KOLLAM DISTRICT, PIN - 691502
4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
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 THOMAS MATHEW NELLIMOOTTIL
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT
Dated this the 20th day of March, 2024
The present writ petition has been filed by the petitioner, who is a dealer under the provisions of the Central Goods and Services Tax Act/ Kerala State Goods and Services Tax Act, 2017 and the Rules made there under, challenging the assessment order in Ext.P12. One of the contention raised by the learned counsel for the petitioner is that under Section 146 of the GST Act, the Government is required to notify the Government Portal to upload the orders, notices etc. But till date no such Government Portal has been notified, and therefore, the petitioner could not access to the impugned order on the website.
2. There is no dispute that the order was available on the website and petitioner could have accessed the order by mentioning the registration number and in fact in paragraph 14, the petitioner himself has admitted that the petitioner downloaded the impugned order from the website. Therefore, the contention raised by the petitioner is liable to be rejected at the threshold. Even otherwise the order does not suffer from any lacuna or infirmity on law or facts. The petitioner instead of approaching the Appellate Authority under Section 107 of the GST Act, had approached this Court under Article 226 of the Constitution of India invoking the public law remedy, which may not be available to the petitioner in view of the specific provision of appeal against the impugned order.
Therefore, this Court finds no substance in the writ petition. Thus, the present writ petition is hereby dismissed.
Sd/-
DINESH KUMAR SINGH
JUDGE
APPENDIX OF WP(C) 6240/2024
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE NOTICE DATED 10-07-2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 17-11-2020 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT
Exhibit P3 TRUE COPY OF THE INTIMATION DATED 10-12- 2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER
Exhibit P4 TRUE COPY OF THE REQUEST DATED 11-01-2021 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT
Exhibit P5 TRUE COPY OF THE REQUEST DATED 20-01-2021 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT
Exhibit P6 TRUE COPY OF THE SAID REPLY DATED 20-02- 2021 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT
Exhibit P7 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 29-12-2021 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER
Exhibit P8 TRUE COPY OF THE SAID REPLY DATED 28-03- 2022, SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT ON 04-04-2022
Exhibit P 9 TRUE COPY OF THE INTIMATION OF PAYMENT DATED 19-03-2022
Exhibit P10 TRUE COPY OF THE INTIMATION OF PAYMENT DATED 16-05-2022
Exhibit P11 TRUE COPY OF THE RECOVERY NOTICE DATED 23- 12-2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER
Exhibit P12 TRUE COPY OF THE SAID ORDER DATED .08.08.2023, ISSUED BY THE 1ST RESPONDENT