The petitioner, a managing partner of firm under the name and style “Golden Traders” in Malappuram District, is dealing with the trading of areca-nut. The petitioner has been issued registration under the Central Goods and Services Tax Act- 2017, for the purpose of assessment of GST and had been filing returns from time to time, which is marked as Exhibits P1 to P6.

2. Sri.K.R.Avinash, the learned counsel appearing on behalf of the petitioner submits that there was a minor delay in filing the GST returns for various periods and as a result thereof, the petitioner was served with a demand notice dated 13.03.2020 by Superintendent of Central Tax and Central Excise, Tirur, demanding an amount of ₹ 9,72,519/-. The aforementioned demand notice is based on the gross tax instead of net tax and has to exclude the input tax credit.

3. In this regard, the petitioner submitted Exhibit-P8 representation; but thereafter on 12.06.2020, GST Council recommended to give reduction in Late Fee for past GST Returns and other measures to reduce the burden of the taxpayers such as Late Fee, Interest etc. It is in these circumstances, the petitioner has approached this Court for a direction to consider the representation for certain relaxed measures promulgated by GST, as the threat of initiation of coercive measures in the absence of payment of the demand is writ large.

4. Smt.Sheela Devi, the learned counsel for the GST accepts notice and supports the demand notice but do not deny certain moratorium given on 12.06.2020.

5. I have heard the learned counsel for the petitioner and appraised the paper book.

6. Decision dated 12.06.2020 is no doubt, also applicable to the petitioner. Concededly the case of the petitioner is that there was delay in filing GST returns.

Demand notice includes the interest and as well as the gross tax whereas it should have been on the net tax excluding the input tax credits. Be that as it may, I would not be commenting further as it would be in the domain of the competent authority to take a call on the representation keeping in view of certain relaxed measures extended by GST Counsel.

I dispose of this writ petition directing the 1st respondent to afford an opportunity of being heard to the petitioner with regard to the details expressed in the representation and take a decision as expeditiously as possible within a period of two months from the date of receipt of a copy of this judgment. It is made clear that till such time, the operation of Exhibit-P7 demand notice is ordered to be kept in abeyance. The petitioner, however, shall be at liberty to file returns from time to time which would be without prejudice to the decision contemplated to be taken in pursuance to the directions of this Court.