Case Law Details
P.M. Saleem Vs State of Officer (Kerala High Court)
Petitioners are contractors having registration as Class-‘C’ and obtained registration from the 1st respondent. The petitioners have successfully completed the works of various departments of the Government. In the work schedule allotted to them for the said works, it was not stated that the amount due under the GST will be reduced at the time of disbursement of bill amount. Hence, while clearing the bills, GST amount was not reduced from the bill amount. Now the 1st respondent has issued assessment orders under Section 62 of the GST Act directing the petitioners to pay tax for each work for the financial years 2017-18, 2018-19 and 2019-20 respectively and the petitioners are taking steps to challenge the said orders. Since the tax was not paid as per Ext.P5, the respondents have blocked the GST registration of the petitioners and therefore, they are not in a position to purchase goods and to execute the works undertaken by them. Hence this writ petition.
It is pointed out by the learned Government Pleader that since the petitioners have not paid due tax amounts for the relevant periods and they do not file mandatory returns till day, blocking of E- way bill is made on account of this mandatory provision contained in the above said Rule and unblocking of E-way bill is possible only if the due amounts as envisaged in the above said Rule are remitted and the returns are filed up to date. Therefore, it is for the petitioners to take necessary steps to ensure that due tax amounts are paid, so that, the default in that regard is not for more than a period of two months as envisaged in clause (b) of Rule 138E(1) of the Rules. In case the petitioners wish to prosecute statutory appeals to impugn the assessment orders for the years concerned, it is for the petitioners to avail such remedies, in accordance with law.
With these observations and directions, the above W.P(C) stands disposed of.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
