U.Manikandan vs. The Asst. Commissioner Of State Tax
Held
The Court held that a writ petition was not maintainable when an effective alternative remedy of appeal was available to the petitioner. The assessment orders were appealable under Section 55 of the Act.
Facts
The petitioner challenged assessment orders issued under the Kerala Value Added Tax Act. These orders were appealable under Section 55 of the Act.
Key Issues
Whether a writ petition is maintainable when an effective alternative remedy of appeal is available under the relevant statute.
Sections Cited
Section 55
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 5TH DAY OF DECEMBER 2017/14TH AGRAHAYANA, 1939 ---------------------------- PETITIONER(S): ------------------------- U.MANIKANDAN, MANI POULTRY FARM, ANNAMOOLI, THENKARA POST, MANNARKKAD, PALAKKAD DISTRICT.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): --------------------------- 1. THE ASST. COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678001. 2. THE COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695005. BY GOVERNMENT PLEADER SRI.SHAMSUDHEEN V.K THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS --------------------------------------- EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P1(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT.
The judgment continues below.
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