Dileep Divakaran vs. The State Tax Officer
Held
The High Court held that the writ petition was not maintainable as the petitioner failed to exhaust statutory remedies, did not participate in the assessment proceedings, and approached the court after the limitation period for appeal had expired. The court found that a taxpayer who defaults on these opportunities is not entitled to directly approach the High Court.
Facts
The petitioner challenged an assessment order issued under Section 73 of the CGST/SGST Act, demanding tax, interest, and penalty, after failing to respond to a show cause notice or appear for a personal hearing. Instead of availing the statutory appeal remedy under Section 107, the petitioner directly approached the High Court.
Key Issues
Whether a writ petition is maintainable against a best judgment assessment order when the petitioner failed to respond to a show cause notice, did not avail a personal hearing, and bypassed the statutory appeal remedy under Section 107.
Sections Cited
Section 73, Section 73(9), Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 4TH DAY OF APRIL 2024 / 15TH CHAITHRA, 1946 WP(C) NO. 10602 OF 2024 PETITIONER/S:
DILEEP DIVAKARAN, AGED 40 YEARS PROPRIETOR, M/S DILEEP RUBBER TRADERS, KUTTANKUNNIL AGASTHIACODU, ANCHAL, KOLLAM, PIN - 691306
BY ADVS.MEERA V.MENON; R.SREEJITH; K.KRISHNA ACHYUTH MENON; PARVATHY MENON PADMANATHAN K.V. RESPONDENT/S:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, MINI CIVIL STATION PUNALUR, PIN - 691306 2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SMT. RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.10602/2024
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J U D G M E N T
The present writ petition has
The judgment continues below.
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