M/S. Manjally Jewellery vs. State Tax Officer
Held
The High Court found the appellant's claim of not being heard to be factually incorrect, as records demonstrated that opportunities for personal hearing and reply were provided and utilized. Consequently, the Court upheld the Single Judge's decision to relegate the appellant to the alternate remedy of filing a statutory appeal.
Facts
The appellant challenged a Single Judge's dismissal of their writ petition, which was based on the availability of an alternate remedy. The appellant contended that the original order, impugned in the writ petition, was passed without granting a hearing, thus violating natural justice.
Key Issues
Whether the Single Judge erred in relegating the appellant to an alternate remedy, and whether the adjudicating authority violated principles of natural justice by passing an order without hearing the appellant.
Sections Cited
None mentioned
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. TUESDAY, THE 26TH DAY OF MARCH 2024 / 6TH CHAITHRA, 1946 WA NO. 458 OF 2024 AGAINST THE JUDGMENT DATED 18.03.2024 IN WP(C) NO.9765 OF 2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER IN WP(C): M/S. MANJALLY JEWELLERY, X/1011, AMALA STREET, NEW CHURCH ROAD, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, SRI. M V JOSEPH., PIN – 680001 BY ADV TOMSON T.EMMANUEL RESPONDENTS/RESPONDENTS IN WP(C): 1 STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, THRISSUR CITY, STATE GST COMPLEX, POOTHOLE, THRISSUR, PIN – 680004 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI -110 023, REPRESENTED BY ITS UNDER SECRETARY, PIN – 110023 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001 4 COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P O; THIRUVANANTHAPURAM, PIN - 695022 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN, SR. SRI.R.HARISHANKAR, SC. THIS WRIT APPEAL HAVING COME UP
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