Softouch Health Care Private Ltd vs The State Tax Officer on 29 September, 2020
Kerala High Court
Softouch Health Care Private Ltd vs The State Tax Officer on 29 September, 2020
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
TUESDAY, THE 29TH DAY OF SEPTEMBER 2020 / 7TH ASWINA, 1942
WP(C).No.15297 OF 2020(J)
PETITIONER/S:
SOFTOUCH HEALTH CARE PRIVATE LTD.,
15/47, GOOD EARTH HAVELI, EROOR WEST P.O,
TRIPUNITHURA, ERENAKULAM 682 306 RPERESENTED BY ITS
DIRECTOR , DAVIS KAREDAN
BY ADVS.
SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SMT.K.KRISHNA
RESPONDENT/S:
1 THE STATE TAX OFFICER,
1ST CIRCLE, DEPARTMENT OF STATE GST, TRIPUNITHURA 682
036
2 COMMISSIONER OF STATE GST,
TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM
695 002
OTHER PRESENT:
G.P. DR.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.15297 OF 2020(J) 2
JUDGMENT
The petitioner, a private limited company engaged in providing ayurvedic and spa services, is an assessee under the provisions of the GST Act. In the writ petition, the petitioner is aggrieved by the assessment orders that were passed for the period from April 2018 to October 2019 on best judgment basis under Section 62 of the CGST Act. It is the contention of the petitioner that within
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Softouch Health Care Private Ltd vs The State Tax Officer on 29 September, 2020
the statutorily permitted period of 30 days from the date of receipt of the said assessment orders under Section 62, the petitioner preferred separate returns for the various months as aforementioned and also filed applications for rectification of errors apparent on the face of the assessment orders that was served on him. It is his contention in the writ petition that in view of the returns subsequently filed within the period permitted under Section 62, Ext.P1 series of assessment orders had to be withdrawn as contemplated under the said Section.
2. A statement has been filed on behalf of the 1st respondent pursuant to the directions from this Court, wherein at paragraphs 5 and 7 the respondents have given details of the date of issue of assessment orders in respect of various months constituting the period for which the assessment was completed on best judgment basis. At paragraph No.7 the respondents have also furnished the date on which the returns were filed by the petitioner for the various months covered by the assessment orders in question. A comparative chart based on the details furnished in paragraph Nos.5 and 7 would show the following:
Return Period Date of Issue of Assessment Date of Filing of Returns
Order
April 2018 05.09.2019 17.01.2020
May 2018 05.09.2019 17.01.2020
June 2018 05.09.2019 17.01.2020
July 2018 05.09.2019 17.01.2020
August 2018 05.09.2019 17.01.2020
September 2018 05.09.2019 29.01.2020
October 2018 06.09.2019 29.01.2020
November 2018 06.09.2019 31.01.2020
December 2018 06.09.2019 07.02.2020
January 2019 06.09.2019 07.02.2020
February 2019 06.09.2019 07.02.2020
March 2019 06.09.2019 11.02.2020
April 2019 19.11.2019 29.02.2020
May 2019 19.11.2019 02.03.2020
June 2019 07.12.2019 02.03.2020
July 2019 07.12.2019 02.03.2020
August 2019 07.12.2019 07.03.2020
3. It is further submitted by the learned Government Pleader by placing reliance on Section 169 of the CGST Act that under the said provision the mode of communication of an order, by making it available on the common portal, is also a recognised method of communication of the order to an assessee as indicated in Section 169(2) of the Act. It is, therefore, her contention that inasmuch as the returns for the various months were filed with the Department more than 30 days after the date of communication of the assessment order through publication on the common portal, the
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Softouch Health Care Private Ltd vs The State Tax Officer on 29 September, 2020
petitioner could not avail the benefit of getting the assessment orders set aside in terms of Section 62 of the CGST Act.
- I have heard Sri.Harisankar V. Menon, the learned counsel for the petitioner and Dr.Thushara James, the learned Government Pleader for the respondents.
- On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find force in the contention of the learned Government Pleader for the respondents that the returns in respect of the period aforementioned were filed beyond the period of one month stipulated under Section 62 of the Act. It would follow, therefore, the petitioner cannot aspire for the benefit of getting the assessment orders passed on best judgment basis set aside, as contemplated under Section 62 of the Act. The remedy of the petitioner against the said assessment orders lies in approaching the statutory appellate authority against the said orders. I, therefore, dismiss the writ petition in its challenge against the assessment orders without prejudice to the right of the petitioner to move the first appellate authority in its challenge against the said assessment orders.
Taking note of the submission of the learned counsel for the petitioner that he would require some time to move the appellate authority, I direct that the recovery steps pursuant to the assessment orders impugned in this writ petition shall be kept in abeyance for a period of one month so as to enable the petitioner to move the appellate authority, in the meanwhile.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE Sd APPENDIX PETITIONER’S/S EXHIBITS:
EXHIBIT P1 COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD APRIL 2018 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(A) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD MAY 2018 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(B) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD JUNE 2018 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(C) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD JULY 2018 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(D) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD AUGUST 2018 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(E) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD SEPTEMBER 2018 ISSUED BY 1ST RESPONDENT.
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Softouch Health Care Private Ltd vs The State Tax Officer on 29 September, 2020
EXHIBIT P1(F) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD OCTOBER 2018 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(G) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD NOVEMBER 2018 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(H) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD DECEMBER 2018 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(I) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD JANUARY 2019 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(J) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD FEBRUARY 2019 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(K) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD MARCH 2019 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(L) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD APRIL 2019 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(M) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD MAY 2019 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(N) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD JUNE 2019 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(O) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD JULY 2019 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(P) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD AUGUST 2019 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(Q) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD SEPTEMBER 2019 ISSUED BY 1ST RESPONDENT.
EXHIBIT P1(R) COPY OF PROCEEDINGS IN FORM GST DRC-07 FOR THE PERIOD OCTOBER 2019 ISSUED BY 1ST RESPONDENT.
EXHIBIT P2 COPY OF RETURN FOR THE PERIOD APRIL 2018 FILED BY THE PETITIONER.
EXHIBIT P2(A) COPY OF RETURN FOR THE PERIOD MAY 2018 FILED BY THE PETITIONER EXHIBIT P2(B) COPY OF RETURN FOR THE PERIOD JUNE 2018 FILED BY THE PETITIONER EXHIBIT P2(C) COPY OF RETURN FOR THE PERIOD JULY 2018 FILED BY THE PETITIONER
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Softouch Health Care Private Ltd vs The State Tax Officer on 29 September, 2020
EXHIBIT P2(D) COPY OF RETURN FOR THE PERIOD AUGUST 2018 FILED BY THE PETITIONER EXHIBIT P2(E) COPY OF RETURN FOR THE PERIOD SEPTEMBER 2018 FILED BY THE PETITIONER EXHIBIT P2(F) COPY OF RETURN FOR THE PERIOD OCTOBER 2018 FILED BY THE PETITIONER EXHIBIT P2(G) COPY OF RETURN FOR THE PERIOD NOVEMBER 2018 FILED BY THE PETITIONER EXHIBIT P2(H) COPY OF RETURN FOR THE PERIOD DECEMBER 2018 FILED BY THE PETITIONER EXHIBIT P2(I) COPY OF RETURN FOR THE PERIOD JANUARY 2019 FILED BY THE PETITIONER EXHIBIT P2(J) COPY OF RETURN FOR THE PERIOD FEBRUARY 2019 FILED BY THE PETITIONER EXHIBIT P2(K0 COPY OF RETURN FOR THE PERIOD MARCH 2019 FILED BY THE PETITIONER EXHIBIT P2(L) COPY OF RETURN FOR THE PERIOD APRIL 2019 FILED BY THE PETITIONER EXHIBIT P2(M) COPY OF RETURN FOR THE PERIOD MAY 2019 FILED BY THE PETITIONER EXHIBIT P2(N) COPY OF RETURN FOR THE PERIOD JUNE 2019 FILED BY THE PETITIONER EXHIBIT P2(O) COPY OF RETURN FOR THE PERIOD JULY 2019 FILED BY THE PETITIONER.
EXHIBIT P2(P) COPY OF RETURN FOR THE PERIOD AUGUST 2019 FILED BY THE PETITIONER EXHIBIT P3 COPY OF APPLICATION FILED BY THE PETITIONER.
EXHIBIT P3(A) COPY OF APPLICATION FILED BY THE PETITIONER.
EXHIBIT P4: COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3209190005751) DATED 30/12/2019.
EXHIBIT P4(a): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3209190006531) DATED 30/12/2019.
EXHIBIT P4(b): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3209190006661) DATED 30/12/2019.
EXHIBIT P4(c): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3209190006801) DATED 30/12/2019.
EXHIBIT P4(d): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3209190006811) DATED 30/12/2019.
EXHIBIT P4(e): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3209190006831) DATED 30/12/2019.
EXHIBIT P4(f): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3209190006881) DATED 31/12/2019.
EXHIBIT P4(g): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3209190007121) DATED 31/12/2019.
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Softouch Health Care Private Ltd vs The State Tax Officer on 29 September, 2020
EXHIBIT P4(h): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3209190007141) DATED 31/12/2019.
EXHIBIT P4(i): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3209190007161) DATED 31/12/2019.
EXHIBIT P4(j): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3209190007191) DATED 31/12/2019.
EXHIBIT P4(k): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3209190007231) DATED 31/12/2019.
EXHIBIT P4(l): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3211190084081) DATED 23/01/2020.
EXHIBIT P4(m): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3211190084141) DATED 23/01/2020.
EXHIBIT P4(n): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3212190029431) DATED 19/02/2020.
EXHIBIT P4(o): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3212190029501) DATED 19/02/2020.
EXHIBIT P4(p): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3212190029491) DATED 19/02/2020.
EXHIBIT P4(q): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ3212190029521) DATED 19/02/2020.
EXHIBIT P4(r): COPY OF E-MAIL RECEIVED FROM THE STATE GOODS & SERVICES TAX DEPARTMENT REGARDING ASSESSMENT (NO.ZJ32012100050301) DATED 19/03/2020.
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