M/S. P C Thomas & Company vs. Superintendent
Held
The High Court found Ext.P4 vitiated by a patent non-application of mind and lack of valid reasons. It set aside the Single Judge's judgment, quashed Ext.P4, and directed the 1st respondent to re-consider the matter, hear the appellant, and pass fresh reasoned orders in compliance with Section 73(3) of the GST Act.
Facts
The appellant challenged an order (Ext.P4) confirming a tax demand, arguing it was a mechanical confirmation of the show cause notice without discussing their detailed reply. The Single Judge dismissed the writ petition, relegating the appellant to the alternate remedy of appeal.
Key Issues
Whether an adjudicating order passed without discussing the assessee's reply to the show cause notice constitutes a patent non-application of mind, warranting interference in writ jurisdiction despite an alternate remedy.
Sections Cited
Section 73(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. THURSDAY, THE 11TH DAY OF APRIL 2024 / 22ND CHAITHRA, 1946 WA NO. 514 OF 2024 AGAINST THE JUDGMENT DATED 22.03.2024 IN WP(C) NO.10560 OF 2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: M/S. P C THOMAS & COMPANY, PUTHUSSERY HOUSE, MAMANGALAM, PALARIVATTOM P O; ERNAKULAM, REPRESENTED BY ITS PARTNER, SRI. PAUL THOMAS., PIN – 682025 BY ADV TOMSON T.EMMANUEL RESPONDENTS/RESPONDENTS IN WP(C): 1 SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, ERNAKULAM RANGE-4, 4TH FLOOR, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, COCHIN, PIN – 682017 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS , MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, REPRESENTED BY ITS UNDER SECRETARY, PIN - 110023 BY ADV RAJESH K RAJU, SC THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
:2: WA No.514 of 2024
JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. The appellant herein was the petitioner in WP(C).No.10560 of 2024, which was dismissed by the learned Single Judge by relegating the appellant to his alt
The judgment continues below.
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