Page 79 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] AHNAS MOHAMMED v. ASSTT. STATE TAX OFFICER, SGST DEPTT., KOLLAM 181
erroneous uploading of a lesser amount of Rs. 3,11,274/-, though he is entitled to
Rs. 13,11,274/- the petitioner is not getting the benefit.
4. According to the petitioner, the endeavour of the petitioner to up-
load the correct figure was declined by the system, because of which the peti-
tioner approached the authorities, but the authorities are also not co-operating.
5. Mr. Choudury, Learned Standing Counsel, Finance and Taxation
submits that the matter relating to technical glitch in uploading correct figure of
amount and the inadvertent error made by the petitioner will be looked into by
the Nodal Officer, GST Division Range in spite of earlier refusal to do so, because
of which the petitioner has approached this Court.
6. In view of the submission made by the Learned Standing Counsel,
Finance and Taxation Department, the Nodal Officer, GST Division Range is di-
rected to look into the aforesaid issue so that the petitioner can upload the correct
figure and the revised GST-TRAN-1 form so that he can get the benefit of the in-
put tax credit.
7. Accordingly, the present petition is disposed of in the light of the
above submission made and direction issued.

_______

2020 (36) G.S.T.L. 181 (Ker.)
IN THE HIGH COURT OF KERALA AT ERNAKULAM

Alexander Thomas, J.
AHNAS MOHAMMED
Versus
ASSTT. STATE TAX OFFICER, SGST DEPTT., KOLLAM
W.P. (C) No. 1525 of 2020 (M), decided on 30-1-2020
Demand - Natural justice - Opportunity of being heard - Motor cycles
transported to additional place of business detained by Assistant State Tax
Office on the ground that assessee cannot have such additional place of busi-
ness - Confirmation of demand of tax and penalty without affording reasona-
ble opportunity of being heard to assessee during pendency previous writ
proceedings challenging detention order - Order illegal and ultra vires as is-
sued in violation of elementary cannons of natural justice and fairness - Order
set aside and matter remanded for decision afresh - Section 74 of Central
Goods and Services Tax Act, 2017 - Section 74 of Kerala Goods and Services
Tax Act, 2017. [paras 3, 4]
Strictures against Department - Order of demand of tax and penalty
passed without affording opportunity of hearing - Direction to observe can-
nons of natural justice. - That in cases of this nature, elementary cannons of natural
justice and fairness would require that the party should be personally heard by the deci-
sion maker either in person or through authorised representative/counsel, if any, and
thereafter a considered decision is taken thereon, instead of driving the affected party
having to approach this Court and then litigate the matter on account of violation of nat-

GST LAW TIMES  14th May 2020  79