IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 13^TH DAY OF MARCH 2025 / 22ND PHALGUNA, 1946 WP(C) NO. 9717 OF 2025 PETITIONER:

P K SUDHAKARAN, AGED 65 YEARS, PROPRIETOR OF PANATTU REGENCY, KUZHIKATTUSSERY, THAZHEKKAD, CHALAKKUDY, THRISSUR DISTRICT, PIN - 680741 BY ADV TOMSON T.EMMANUEL RESPONDENTS:

1 STATE OF KERALA DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 REPRESENTED BY ITS SECRETARY TO GOVERNMENT

2 DEPUTY COMMISSIONER OF STATE TAX TAXPAYER SERVICES DIVISION, SGST DEPARTMENT, MINI CIVIL STATION, IRINJALAKUDA, THRISSUR, PIN - 680125

3 DEPUTY COMMISSIONER (ARREAR RECOVERY)

SGST COMPLEX, POOTHOLE, THRISSUR., PIN - 680004 BY ADV. JASMIN M.M., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

BECHU KURIAN THOMAS, J.

---------------------------------------

W.P.(C). No.9717 of 2025 ---------------------------------------

Dated this the 13^th day of March, 2025

JUDGMENT

Petitioner is a registered dealer under the Kerala General Sales Tax Act, 1963, and is also a taxpayer under the Kerala Goods and Services Tax Act, 2017 (for short, ‘the KGST Act’). Petitioner is conducting a bar hotel under the name ‘Panattu Regency’. For the assessment year 2022-23, an order of assessment was issued as Exhibit-P4, which, according to the petitioner, was passed ex-parte. The said assessment order issued under the KGST Act imposes a huge liability on the petitioner. Aggrieved by the order of assessment and on realising that there are errors apparent on the face of the record, Exhibit-P7 rectification petition has been preferred by the petitioner. Though petitioner challenges the assessment order, during the course of arguments, the learned counsel for the petitioner confined his submissions for a direction to consider the rectification petition. 2. I have heard Sri. Tomson T. Emmanuel, the learned counsel for the petitioner as well as Smt. Jasmin M. M., the learned Government Pleader.

3. Exhibit-P7 application for rectification filed under Section 43 of the KGST Act is pending consideration. Having regard to the submission of the learned counsel for the petitioner that the same is filed within time, I am of the view that a direction can be issued to dispose of the same in accordance with law, in a time-bound manner.

4. Accordingly, there will be a direction to the second respondent to consider and pass appropriate orders on Exhibit-P7 application for rectification, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of the judgment, after granting an opportunity of hearing to the petitioner. Till a decision as directed above is taken then, coercive proceedings pursuant to Exhibit-P4 and Exhibit-P5 shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE jka/13.03.25.

APPENDIX OF WP(C) 9717/2025 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF MONTHLY RETURNS IN FORM NO.10 SUBMITTED BEFORE THE ASSESSING AUTHORITY, FOR THE MONTHS OF APRIL 2022 TO MARCH 2023, WHEREBY CONCEDING ENTIRE TURNOVER FOR THE SALE OF IMFL AND IN DECLARING TOT LIABILITY.

Exhibit P2 TRUE COPY OF ANNUAL RETURN DATED

26.05.2023 IN FORM NO.10 SUBMITTED BEFORE THE ASSESSING AUTHORITY, FOR THE YEAR 2022-23, IN CONCEDING TOTAL TURNOVER FOR RS.5,72,02,707/- FOR THE SALE OF IMFL AND IN DECLARING TOT LIABILITY AND CESS.

Exhibit P3 TRUE COPY OF SYSTEM GENERATED FORM GSTR-

3B FOR THE FINANCIAL YEAR 2022-23, AVAILABLE IN THE GSTIN PORTAL, WHEREIN DECLARED THE SALES TURNOVER OF IMFL UNDER ‘NON-GST OUTWARD SUPPLIES’.

Exhibit P4 TRUE COPY OF ASSESSMENT ORDER NO.2515A0295 DATED 29.08.2024 COMPLETED U/S.17(3) OF THE KGST ACT, BY 2ND RESPONDENT, FOR THE YEAR 2022-23, WHEREIN CONSIDERED EXT P1 AND EXT P2 MONTHLY AND ANNUAL RETURNS SUBMITTED FOR 2022-23, IN ESTIMATING TURNOVER, AFTER ADDING EQUAL AMOUNT ADDITION, WITHOUT ANY SPECIFIC DETECTION OF UN