The Joint Commissioner / The Superintendent Central GST and Central Excise / The Deputy Commissioner Central GST and Central Excise / The Nodal Officer for Central GST / Goods and Service Tax Network v. Alpha Trading Company / The Nodal Officer For The State GST
[Citation -2020-LL-0303-81]

Citation 2020-LL-0303-81
Appellant Name The Joint Commissioner / The Superintendent Central GST and Central Excise / The Deputy Commissioner Central GST and Central Excise / The Nodal Officer for Central GST / Goods and Service Tax Network
Respondent Name Alpha Trading Company / The Nodal Officer For The State GST
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act CGST
Date of Order 03/03/2020
Judgment View Judgment
Keyword Tags goods and services tax • non-compliance


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & HONOURABLE MR.JUSTICE T.V.ANILKUMAR TUESDAY, 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WA.No.321 OF 2020 AGAINST ORDER DATED 03.02.2020 IN WP(C)NO.23626/2019(C) OF HIGH COURT OF KERALA APPELLANTS/ RESPONDENTS 1 TO 3 & 5 TO 7: 1 JOINT COMMISSIONER PRINCIPAL NODAL OFFICER, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-18. 2 SUPERINTENDENT, CENTRAL GST AND CENTRAL EXCISE, B.S.N.L BUILDING, KAYAMKULAM-688001. 3 DEPUTY COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, ALAPPUZHA DIVISION-688001. 4 NODAL OFFICER FOR CENTRAL GST, GOODS AND SERVICES TAXES, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-18. 5 GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI- 110037. 6 GOODS AND SERVICES TAX COUNCIL, 5TH FLOOR, TOWER-11, JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001. BY ADV. SRI.P.R.SREEJITH RESPONDENTS/ PETITIONER AND RESPONDENT NO.4: 1 ALPHA TRADING COMPANY PADANILAM JUNCTION, NEAR M.S.M COLLEGE, KAYAMKULAM-690502, REPRESENTED BY ITS PROPRIETOR S.NAUSHAD. 2 NODAL OFFICER FOR STATE GST, STATE GOODS AND SERVICES TAX, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. R1 BY ADV. SRI.AJI V.DEV R1 BY ADV. SRI.ALAN PRIYADARSHI DEV R1 BY ADV. SRI.H.ABDUL LATHIEF THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.03.2020, ALONG WITH W.A NOS.366/2020,370/2020, 375/2020, 376/2020 & 377/2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.A. Nos.321, 366, 370, 375, 376 & 377/2020 -:2:- IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & HONOURABLE MR.JUSTICE T.V.ANILKUMAR TUESDAY, 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WA.No.366 OF 2020 AGAINST ORDER DATED 03.02.2020 IN WP(C) NO.27183/2019(W) OF HIGH COURT OF KERALA APPELLANTS/ RESPONDENTS 1 & 4 TO 6: 1 JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, C.R.BUILDING, I.S PRESS ROAD, KOCHI-18. 2 NODAL OFFICER FOR CENTRAL GST, GOODS AND SERVICE TAX, C.R.BUILDING, I.S PRESS ROAD, KOCHI-18. 3 GOODS AND SERVICE TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI- 110 037. 4 GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR, TOWER-11, JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS RESPONDENTS/ PETITIONER AND RESPONDENTS 2 & 3: 1 M/S KERALA AGENCIES, KOTTARAKKARA, REPRESENTED BY ITS MANAGING PARTNER SRI.ABRAHAM THOMAS. 2 STATE TAX OFFICER, SGST DEPARTMENT, KOTTARAKKARA-691 505. 3 NODAL OFFICER FOR STATE GST, STATE GOODS AND SERVICES TAX, TAX TOWER, KILLIPPALAM, KARAMANA P.O.THIRUVANATHAPURAM-695 002. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.03.2020, ALONG WITH W.A NOS.321/2020,370/2020, 375/2020, 376/2020 & 377/2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.A. Nos.321, 366, 370, 375, 376 & 377/2020 -:3:- IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & HONOURABLE MR.JUSTICE T.V.ANILKUMAR TUESDAY, 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WA.No.370 OF 2020 AGAINST ORDER DATED 03.02.2020 IN WP(C) NO.26956/2019(T) OF HIGH COURT OF KERALA APPELLANTS/RESPONDENTS 2 TO 4: 1 GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI 110 037. 2 GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR , TOWER -11, JEEVAN BHARATHI BUILDING, JANPATH ROAD CONNAUGTH PLACE, NEW DELHI 110 001. 3 JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, C.R. BUILDING I.S. PRESS ROAD, KOCHI 18. BY ADV. SRI.P.R.SREEJITH RESPONDENTS/ PETITIONER/ RESPONDENT NO.1: 1 M.G.SHAHANI AND COMPANY (BOMBAY) PVT. LTD. ASHOK BUILDING, 2ND FLOOR, MAIN ROAD, OTTAPPALAM- 679101. REPRESENTED BY ITS MANGER SRI. M.UNNIKRISHNAN. 2 COMMISSIONER OF STATE GST, TAX TOWER, KILLIPPALAM, KARAMANA P.O. THIRUVANANTHAPURAM 695 002. R1 BY ADV. SRI.HARISANKAR V. MENON R1 BY ADV. SMT.MEERA V.MENON R1 BY ADV. SMT.K.KRISHNA THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.03.2020, ALONG WITH W.A NOS.321/2020,366/2020,375/2020, 376/2020 & 377/2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.A. Nos.321, 366, 370, 375, 376 & 377/2020 -:4:- IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & HONOURABLE MR.JUSTICE T.V.ANILKUMAR TUESDAY, 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WA.No.375 OF 2020 AGAINST ORDER DATED 03.02.2020 IN WP(C) NO.35293/2019(J) OF HIGH COURT OF KERALA APPELLANTS/ RESPONDENTS 1 TO 4 AND 6 TO 8: 1 UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110001. 2 PRINCIPAL SECRETARY, FINANCE (GST WING) FINANCE (REV-1) DEPARTMENT 4TH LEVEL, A-WING, DELHI SECRETARIAT, I.P. ESTATE, NEW DELHI- 110002. 3 GOODS AND SERVICES TAX COUNCIL, 5TH FLOOR, TOWER-11, JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PALACE, NEW DELHI-110001. 4 GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK-1, AREOCITY, NEW DELHI- 110037. 5 DEPUTY COMMISSIONER/NODAL OFFICER, CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI-682017 6 JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, C.R. BUILDING, I.S. PRESS ROAD, KOCHI-682018. 7 INFORMATION TECHNOLOGY GRIEVANCE REDRESSAL COMMITTEE,(ITGRC), O/O. GST COUNCIL, DEPARTMENT OF FINANCE, NORTH BLOCK, NEW DELHI-110001. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS RESPONDENTS/ PETITIONER AND RESPONDENT NO.5: 1 A.GEERIPAI BROADWAY, ERNAKULAM-682031, REPRESENTED BY ITS PARTNER SRI.S. SANATHANA PAI. 2 COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA P O, W.A. Nos.321, 366, 370, 375, 376 & 377/2020 -:5:- THIRUVANANTHAPURAM-695002. R1 BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) R1 BY ADV. SRI.M.RAJAGOPAL THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.03.2020, ALONG WITH W.A NOS.321/2020,366/2020,370/2020, 376/2020 & 377/2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.A. Nos.321, 366, 370, 375, 376 & 377/2020 -:6:- IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & HONOURABLE MR.JUSTICE T.V.ANILKUMAR TUESDAY, 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WA.No.376 OF 2020 AGAINST ORDER DATED 03.02.2020 IN WP(C) NO.27201/2019(A) OF HIGH COURT OF KERALA APPELLANTS/ RESPONDENTS 1 & 4 TO 6: 1 JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, C.R.BUILDING,I.S.PRESS ROAD,KOCHI - 18. 2 NODAL OFFICER FOR CENTRAL GST, GOODS AND SERVICES TAXES, C.R.BUILDING, I.S.PRESS ROAD, KOCHI - 18. 3 GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI - 110 037, REPRESENTED BY SECRETARY. 4 GOODS AND SERVICES TAX COUNCIL, 5TH FLOOR, TOWER-11, JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001. BY ADV. SRI.P.R.SREEJITH RESPONDENTS/ PETITIONER/ RESPONDENTS 2 & 3: 1 MALIKA VEETIL AGENCIES, PUNALUR - 691 305, REPRESENTED BY ITS PROPRIETOR SRI.P.ABDUL SALAM. 2 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX (SGST) DEPARTMENT, PUNALUR-691 395. 3 NODAL OFFICER FOR STATE GST, STATE GOODS AND SERVICES TAX, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.03.2020, ALONG WITH W.A NOS.321/2020,366/2020,370/2020, 375/2020 & 377/2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.A. Nos.321, 366, 370, 375, 376 & 377/2020 -:7:- IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & HONOURABLE MR.JUSTICE T.V.ANILKUMAR TUESDAY, 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WA.No.377 OF 2020 AGAINST ORDER DATED 03.02.2020 IN WP(C) NO.24731/2019(N) OF HIGH COURT OF KERALA APPELLANTS/ RESPONDENTS 1 & 4 TO 6: 1 JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, C.R.BUILDING, I.S.PRESS ROAD,KOCHI - 18. 2 NODAL OFFICER FOR CENTRAL GST, GOODS AND SERVICES TAXES,C.R.BUILDING, I.S.PRESS ROAD,KOCHI - 18. 3 GOODS AND SERVICE TAX NETWORK, EAST WING,4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI - 110 037. 4 GOODS AND SERVICES TAX COUNCIL, 5TH FLOOR, TOWER-11, JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS RESPONDENTS/ PETITIONER AND RESPONDENT NOS.2 & 3: 1 MOOTHEDAN OVERSEAS, CHALAKUDY - 680 307,REPRESENTED BY ITS MANAGING PARTNER SRI.JOSE MOOTHEDAN. 2 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, CHALAKUDY-688074. 3 NODAL OFFICER FOR STATE GST, STATE GOODS AND SERVICES TAX, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.03.2020, ALONG WITH W.A NOS.321/2020, 366/2020,370/2020, 375/2020 & 376/2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.A. Nos.321, 366, 370, 375, 376 & 377/2020 -:8:- C.K.ABDUL REHIM & T.V. ANILKUMAR ,JJ. =============== ======== W.A.Nos.321, 366, 370, 375, 376 & 377 of 2020 ------------------------------------ Dated this 3rd day of March, 2020 JUDGMENT C.K.ABDUL REHIM, J. Challenges in these batch of appeals are against common interim order passed by Single Judge, dated 3 rd February,2020. Relying on various earlier judgments passed by this court in identical situation, learned Single Judge observed that, respondent officers need to take steps to facilitate writ petitioners for uploading 'FORM GST TRAN-1', in compliance with directions contained in earlier judgments. 2. But, learned counsel for appellants submitted that, direction in earlier judgments was only to extent of permitting respective writ petitioners therein to approach Nodal Officer appointed on basis of Circular No.39/13/2018-GST, dated 03.04.2018. In those judgments Nodal Officer was directed to consider applications if any submitted by writ petitioners therein, within two weeks W.A. Nos.321, 366, 370, 375, 376 & 377/2020 -:9:- and to take appropriate steps as stipulated in Circular. It is submitted that, in cases at hand, such applications were already verified by Nodal Officer and reports were submitted to Goods and Services Tax Network (GSTN) and ultimately IT Grievance Redressal Committee had declined relief on basis that, petitioners herein have failed even in attempting to upload requisite form within time stipulated. Therefore it is contended that, observations made in interim order impugned in these appeals, that 'FORM GST TRAN-1' should be permitted to be uploaded by petitioners herein, cannot be legally sustainable. In other words, learned counsel for appellants points out that, there exists factual difference in situation between earlier judgments and present cases. 3. We take note of fact that, challenge in these appeals are against interim order. said order does not contain any specific directions. On other hand, learned counsel for respondents in writ petition was only directed to get instruction with respect to alleged non-compliance of directions contained in earlier judgments. It is well within liberty of appellants herein to W.A. Nos.321, 366, 370, 375, 376 & 377/2020 -:10:- point out above mentioned aspects before learned Single Judge and to seek appropriate modification of interim order, if found necessary. We do not find anything to presume that, learned Single Judge will not consider such submissions, if made with supporting materials. Of course, contention of appellants will be subject to what respondents have to say on issue, before Single Judge. At any rate, we do not think interference with impugned order is warranted in these appeals. Hence, above writ appeals are hereby dismissed by reserving liberty to appellants to raise all contentions raised herein before learned Single Judge, in seeking modification of impugned interim order, if found necessary. Sd/- C.K.ABDUL REHIM,JUDGE Sd/- T.V. ANILKUMAR,JUDGE DST //True copy// P.A. To Judge Joint Commissioner / Superintendent Central GST and Central Excise / Deputy Commissioner Central GST and Central Excise / Nodal Officer for Central GST / Goods and Service Tax Network v. Alpha Trading Company / Nodal Officer For S
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