IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

WEDNESDAY, THE 17^TH DAY OF JULY 2024 / 26TH ASHADHA, 1946 WP(C) NO. 18409 OF 2024 PETITIONER/S:

DENNISH KOLLIKKARA VIJAYAN,AGED 49 YEARS PROPRIETOR, SREE KRISHNA OIL MILS, CHENGALUR P.O, THRISSUR, KERALA, PIN - 680312 BY ADVS.

T.K.SREEKALA S.PARVATHI NIKITHA SUSAN PAULSON ANAND GEO V.V.ASOKAN (SR.)

RESPONDENT/S:

1 ASSISTANT STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, TAXPAYER SERVICE CIRCLE, IRINJALAKUDA, THRISSUR, KERALA, PIN - 680125

2 THE COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, COCHIN COMMISSIONERATE, CR BUILDING, I.S. PRESS ROAD, ERNAKULAM NORTH P.O.,KOCHI, PIN - 682018

3 STATE OF KERALA,REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001

4 UNION OF INDIA,REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001

5 SREE TRADERS,GSTN 32ASOPA6482G1ZR,5/1248, BYE PASS ROAD, KODUVAYUR, PALAKKAD-

REPRESENTED BY ITS PROPRIETOR MR. S. ARUNCHAMY, PIN - 678501

6 DEPUTY COMMISSIONER OF STATE TAX, CHITTUR, PALAKKAD, STATE GST DEPARTMENT, MINI CIVIL STATION, KACHERIMEDU, CHITTUR, PALAKKAD, PIN - 678101 BY ADV I.SHEELA DEVI SMT. JASMINE M M (GP)

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

17.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The petitioner has approached this Court, being aggrieved by the fact that, without complying with the directions contained in Ext.P8 judgment of this Court in W.P.(C.) No.4201 of 2024, the authorities have issued Ext.P14, intimating the petitioner that recovery proceedings will continue against the petitioner.

2. In Ext.P8 judgment in W.P.(C.) No.4201 of 2024, this Court directed as follows:-

‘’5. Considering the fact that it was for the financial year 2017-18 and the petitioner has produced some proof regarding tax, invoice and payment etc., this Court deem it appropriate to set aside the impugned assessment order, Ext.P6. I do so and remand the matter back to the assessing authority to take into consideration the Circular No.183/15/2022-GST dated 27.12.2022 and other documents that will be submitted by the petitioner to prove his case that he had received the supply and paid the tax to the supplier/dealer. The petitioner may also obtain a certificate from the supplier/dealer as is required under paragraph No.4.1.2 of the aforesaid Circular. After considering all the materials available and to be produced by the petitioner as above, the assessing officer will pass a fresh order, in accordance with law. The petitioner is directed to appear before the assessing officer within a period of three weeks from today with all the relevant documents and evidence in his possession to prove his case.’’

It is the case of the petitioner that the competent authority was therefore required to pass fresh orders before proceeding with recovery in terms of earlier orders.

3. Learned Government Pleader would submit, on instructions, that the petitioner was required to produce materials before the authority to show that he had discharged his liability by paying the tax to the supplier/dealer. It is submitted that a reading of Ext.P14 will show that the officer had only intimated the petitioner that since the petitioner had not produced any material, the demand finalized in terms of the earlier proceedings will have to be recovered from him. It is submitted that the competent authority will pass fresh orders, after hearing the petitioner.

4. Having heard the learned counsel appearing for the petitioner and the learned Government Pleader and having regard to the facts and circumstances of the case, the writ petition will stand disposed of, directing the 1^st respondent to comply with the directions contained in Ext.P8 judgment of this Court in WP(C.) No.4201 of 2024. If the petitioner wishes to