Judgment
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 FOR ADMISSION ON 26.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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W.A No.458 of 2024 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J.
The appellant has approached this Court aggrieved by the impugned judgment of a learned Single Judge that dismissed his Writ Petition on the ground of existence of an alternate remedy. The limited ground that is urged before us in the appeal is that the learned Single Judge ought not to have relegated the appellant to the alternate remedy, since there was a blatant violation of the rules of natural justice in that the order impugned in the Writ Petition had been passed without hearing the appellant.
2. We have heard Sri.Tomson T. Emmanuel, the learned counsel for the appellant and the learned Government Pleader for the respondent.
3. On a consideration of the rival submissions, we find that the contention of the appellant that he was not heard by the adjudicating authority is contrary to facts. Ext.P4 show cause notice dated 21.06.2023 clearly indicates that the appellant was given an
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W.A No.458 of 2024 opportunity of being heard in person on 12.07.2023 at 11.30 am as also an opportunity to furnish a reply to the show cause notice within 30 days of receipt of the same. It was also made clear in the said notice that if the appellant failed to furnish any reply within 30 days or failed to appear for personal hearing, the case would be decided ex-parte. It would appear that the appellant replied to the show cause notice by a reply dated 31.10.2023. Even before that, by Ext.P5 communication dated 08.09.2023, the appellant had responded to the adjudicating authority and appeared for a personal hearing before the said authority so as to get clarifications on the scope of the notice. He then filed an adjournment letter seeking further time for filing another reply to the show cause notice and also to submit clarifications on the discrepancies pointed out in the show cause notice. It was thereafter, and after considering the reply furnished by the appellant that the adjudicating authority passed the impugned order, Ext.P6.
4. Taking note of the factual circumstances narrated above, we are of the view that there was no infirmity in the learned Single Judge's finding that there was no warrant for interference with the impugned order of the adjudicating authority in a Writ Petition under Article 226 of the Constitution of India. In our view, the learned Single Judge rightly relegated the appellant to his alternate remedy of filing an appeal against the order impugned in the Writ Petition. The Writ Appeal
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W.A No.458 of 2024 fails and is accordingly dismissed.
Taking note of the submission of the learned counsel for the appellant, we make it clear that if the appellant files the statutory appeal within a week from today, then the appellate authority shall treat the same as filed within time and proceed to dispose the appeal in accordance with law.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- SYAM KUMAR V.M.
JUDGE mns