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2024 Supreme(Online)(KER) 3125
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
WP(C) NO. 30644 OF 2023
PETITIONER/S:
ANISHIA CHANDRAKANTH,
AGED 51 YEARS
PROPRIETRIX, M/S. ACS TECHNOLOGIES, VAZHUTHACAUD,
THIRUVANANTHAPURAM, PIN - 695014
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENT/S:
THE SUPERINTENDENT,
CENTRAL TAX & CENTRAL EXCISE, AUDIT CIRCLE - 1, GST
BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN -
695001
BY ADV SREELAL N WARRIER;SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 09.04.2024, ALONG WITH WP(C).32069/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2024:KER:27573
W.P(C) Nos. 30644 of 2023 and connected cases
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
WP(C) NO. 32069 OF 2023
PETITIONER/S:
SALOOM TRADING,
KP 17/837, KUTTIES COMPLEX, KONNI POST OFFICE ROAD,
KONNI, PATHANAMTHITTA, KERALA- 689691. REPRESENTED
BY IT'S PROPRIETRESS SMT.KUNJAMMA ABRAHAM.
BY ADVS.
AJI V.DEV
P.G.SATHISH KUMAR
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENT/S:
1
THE SUPERINTENDENT,
CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE,
PATHANAMTHITTA RANGE, THAZHETHEKKATHIL TOWER, ST.
PETERS JN., RING ROAD, PATHANAMTHITTA, PIN - 689645
2
UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW
DELHI, PIN - 110001
3
THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4
THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. THOMAS MATHEW NELLIMOOTTIL-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 09.04.2024, ALONG WITH WP(C).30644/2023,
38545/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
2024:KER:27573
W.P(C) Nos. 30644 of 2023 and connected cases
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
WP(C) NO. 38545 OF 2023
PETITIONER/S:
HASHAR ABDULKALAM,
AGED 50 YEARS
PROPRIETOR: ASHIK TRADERS, 13/858, 859,
KANNIMELCHERRY, KILIKOLLUR, KOLLAM, PIN - 691004
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENT/S:
1
SUPERINTENDENT,
CENTRAL GST & CENTRAL EXCISE, KOLLAM CITY RANGE, ST.
MARY'S BUILDING, KADAPPAKADA, KOLLAM, PIN - 691008
2
UNION OF INDIA , REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN -
110001
3
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI, PIN - 110001
4
STATE OF KERALA, REPRESENTED BY THE ADDITIONAL CHIEF
SECRETARY (TAXES) ,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
BY ADV THOMAS MATHEW NELLIMOOTTIL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.04.2024, ALONG WITH WP(C).32069/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:27573
W.P(C) Nos. 30644 of 2023 and connected cases
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
WP(C) NO. 38547 OF 2023
PETITIONER/S:
FATHIMA CASHEW INDUSTRIES,
423A, VALATHUNGAL, ERAVIPURAM, KOLLAM (REPRESENTED
BY SRI. NOUSHAD M, MANAGING PARTNER), PIN - 691018
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENT/S:
1
SUPERINTENDENT,
CENTRAL GST & CENTRAL EXCISE, KOLLAM CITY RANGE, ST.
MARY'S BUILDING, KADAPPAKADA, KOLLAM-691008.
2
UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN -
110001
3
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN,
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI, PIN - 110001
4
STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF
SECRETARY(TAXES) ,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
BY ADV THOMAS MATHEW NELLIMOOTTIL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.04.2024, ALONG WITH WP(C).32069/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:27573
W.P(C) Nos. 30644 of 2023 and connected cases
5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
WP(C) NO. 38891 OF 2023
PETITIONER/S:
B. ANILKUMAR,
AGED 57 YEARS
PROPRIETOR, AK CASHEW TRADERS, XVII/417,
UMAYANALLOOR, KOLLAM, PIN - 691589
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENT/S:
1
SUPERINTENDENT,
CENTRAL GST & CENTRAL EXCISE, KOTTIYAM RANGE,ST.
MARY'S BUILDING, KADAPPAKADA, KOLLAM, PIN - 691008
2
UNION OF INDIA ,REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NORTH
BLOCK, NEW DELHI, PIN - 110001
3
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ,
REPRESENTED BY ITS CHAIRMAN,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NORTH
BLOCK, NEW DELHI, PIN - 110001
4
STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
BY ADV THOMAS MATHEW NELLIMOOTTIL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.04.2024, ALONG WITH WP(C).32069/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:27573
W.P(C) Nos. 30644 of 2023 and connected cases
6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
WP(C) NO. 39203 OF 2023
PETITIONER/S:
ABDUL SALAM SHIHANSHA,
AGED 52 YEARS
PROPRIETOR, ALIN CASHEWS KPVI/459-B, 25/A ISWARYA
NAGAR, MANAGADU, KOLLAM, PIN - 691015
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENT/S:
1
SUPERINTENDENT,
CENTRAL GST & CENTRAL EXCISE, KOLLAM CITY RANGE, ST.
MARY'S BUILDING,KADAPPAKADA, KOLLAM, PIN - 691008
2
UNION OF INDIA ,REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA,NORTH BLOCK, NEW DELHI, PIN -
110001
3
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI, PIN - 110001
4
STATE OF KERALA,, REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
BY ADV THOMAS MATHEW NELLIMOOTTIL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.04.2024, ALONG WITH WP(C).32069/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:27573
W.P(C) Nos. 30644 of 2023 and connected cases
7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
WP(C) NO. 40762 OF 2023
PETITIONER:
CHOICE SUPERMARKET,
II/1818, THAIBA COMPLEX, MARKET JUNCTION,
KOTTARAKKARA-691531, REPRESENTED BY ITS MANAGING
PARTNER SRI. SHAMEER. S.
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
DHEERAJ SASIDHARAN
G.REMADEVI
HARIMA HARIHARAN
RESPONDENT
S :
1
SUPERINTENDENT,
OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX AND
CENTRAL EXCISE, KOTTARAKKARA RANGE, KOTTARAKKARA,
PIN - 691531
2
SUPERINTENDENT (AUDIT),
IAP-22, KOLLAM CIRCLE, OFFICE OF THE DEPUTY
COMMISSIONER, AUDIT CIRCLE -II, ST. MARY'S BUILDING,
KADAPPAKADA, KOLLAM, PIN - 691008
3
THE ASSISTANT COMMISSIONER,
CGST AUDIT CIRCLE-II, CGST DIVISION, ST. MARY'S
BUILDING, KADAPPAKADA, KOLLAM, PIN - 691008
4
KERALA GRAMIN BANK, KARUNAGAPPILLY BRANCH,
REPRESENTED BY ITS BRANCH MANAGER, IRUMBUKADAYIL
TOWERS, NEAR WELFARE SCHOOL, KARUNAGAPPILLY P.O,
KOLLAM DISTRICT, PIN - 690518
5
UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW
DELHI, PIN - 110001
6
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
7
STATE OF KERALA,
REPRESENTED BY SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
2024:KER:27573
W.P(C) Nos. 30644 of 2023 and connected cases
8
SREEJITH P. R;SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 09.04.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2024:KER:27573
W.P(C) Nos. 30644 of 2023 and connected cases
9
[W.P (C) Nos. 30644, 32069,38545,38547,38891, 39203 & 40762 of 2023]
- In the present batch of petitions, common questions of fact and law are involved. Therefore, the same have been heard together and disposed of with common judgment.
- The relevant facts of one of the writ petitions i.e., (W.P (C) No. 30644 of 2023) are extracted hereunder which are almost similar to other writ petitions except for a few dates and figures.
- “The petitioner is an assessee under the provisions of the CGST/SGST Acts and has been filing proper returns under the Act. However the petitioner had filed the annual return in FORM GSTR -9 for FYs 2017-18, 2018-19 and 2019-20 belatedly. In any event, the petitioner has paid the late fee for belated filing of the annual returns for the said years under Section 47(2). But the respondent has demanded late fee and created huge demand by adopting the date of filing reconciliation statement in FORM GSTR-9C as the date of filing return by Ext. P4 order. Now the Central Government has introduced an amnesty scheme by Ext.
- P5 notification which is to be construed beneficial to the petitioner.”
2.The petitioner is a proprietorship concern dealer under the CGST / SGST Act, 2017 and Rules made thereunder. The petitioner is engaged in trading of paint, cement, aluminum sheets and hardware etc. The petitioner has been filing his proper returns and paying the tax dues thereon. However, the petitioner did not file his returns within the prescribed time limit under the Statute. As per Section 44(1) r/w Rule 80 of the CGST / SGST Act, the annual return Form GSTR-9 is to be filed before 31st December following the end of such financial year.
3.The Government realising the difficulties in initial stage of implementation of GST regime particularly Rule 80 of the GST Rules, 2017, and prevailing of Covid -19 pandemic, extended the last date to file the returns for the financial years 2017-2018, 2018-2019 and 2019-2020 by the notification No.6/2020-CT dated 03.02.2020, 80/2020-CT dated 28.10.2020 and 4/2021-CT dated 28.02.2021 respectively.
4. The petitioner has paid tax due and interest for filing the returns along with the prescribed late fee under Section 47 of the CGST / SGST Act. The following chart would show the due date and filing of the return in FORM GSTR-9 and filing of reconciliation statement in FORM GSTR-9C.
| Return period | Due Date | Actual Filing date of return in FORM GSTR-9 | Date of filing of reconciliation statement in FORM GSTR-9C |
| 2017-18 | 07.02.2020 | 29.02.2020 | 04.01.2022 |
| 2018-19 | 31.12.2020 | 24.03.2021 | 02.03.2022 |
| 2019-20 | 31.03.2021 | 30.09.2021 | 11.03.2022 |
| Return period | Due Date | Actual Filing date of return in FORM GSTR-9 | Date of filing of reconciliation statement in FORM GSTR-9C |
| 2017-18 | 07.02.2020 | 29.02.2020 | 04.01.2022 |
| 2018-19 | 31.12.2020 | 24.03.2021 | 02.03.2022 |
| 2019-20 | 31.03.2021 | 30.09.2021 | 11.03.2022 |
5. The petitioner has been issued with a show cause notice dated 29.03.2023, for calculating the number of days of delay in filing annual returns. The respondent had proposed to demand late fee of Rs. 2,93,600/- under Section 47(1) of the CGST / SGST Act, after adjusting the late fee of Rs. 57,600/- paid by the petitioner.
6.Corrigendum dated 13.04.2023 was issued by the respondent for stating that under Section 47(1) referred to in the show cause notice dated 29.03.2023, it should be read as Section 47(2) of the GST Act. The petitioner had submitted a reply dated 25.04.2023, pointing out the detailed objections to the proposals in the above notice and requested to drop the same by the reply dated 25.04.2023. 7.The petitioner submitted that a registered person is liable to pay the late fee under Section 47(2) only when he fails to furnish the return in FORM GSTR-9 under Section 44 of the CGST / SGST Act. GSTR-9C is only a reconciliation statement to be filed along with the annual return and FORM GSTR-9C is not a return as contemplated under Section 44 of the CGST / SGST Act. Late fee i
