M/S. Siva Krishna Agencies vs. The State Tax Officer
Held
The High Court dismissed the writ petition, stating that the alleged omission by the assessing authority was an error of fact, not a jurisdictional or legal error, and could be corrected by the Appellate Authority under Section 107 of the CGST/SGST Act, which possesses ample powers.
Facts
The petitioner challenged an assessment order passed under the CGST/SGST Act, alleging that the assessing authority failed to consider their reply and documents while denying TRAN-1 credit of Rs.3,18,882/-.
Key Issues
Whether a writ petition is maintainable against an assessment order for non-consideration of replies and documents, or if the assessee should pursue the statutory appellate remedy under the CGST/SGST Act.
Sections Cited
Section 107, Sub Section 11 of 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 TUESDAY, THE 26TH DAY OF MARCH 2024 / 6TH CHAITHRA, 1946 WP(C) NO. 12177 OF 2024 PETITIONER: M/S. SIVA KRISHNA AGENCIES, AGED 57 YEARS 43/1459-A, N H BYEPASS, NEAR SPICES BOARD, ERNAKULAM,REPRESENTED BY ITS MANAGING PARTNER P.S. DINESHKUMAR, S/O SOMASEKHARAN PILLAI, PIN - 682028 BY ADV SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, PALARIVATTOM, KERALA GST DEPARTMENT,STATE TAX COMPLEX, THEVARA, ERNAKULAM, PIN - 682015 2 THE ASSISTANT COMMISSIONER, TAX PAYER SERVICE DIVISION, ERNAKULAM NORTH,IN CHARGE OF TAX PAYER SERVICES CIRCLE, PALARIVATTOM,KERALA GST DEPARTMENT, ERNAKULAM, PIN - 682018 3 THE SUPERINTENDENT CENTRAL TAX &CENTRAL EXCISE, ERNAKULAM RANGE 5 4 TH FLOOR, GST BHAVAN, CBI ROAD, KATHRIKADAVU, KALOOR, KOCHI, PIN - 682017 4 THE COMMISSIONER OF STATE TAX KERALA STATE GOODS &A SERVICE TAX DEPARTMENT, TAX COMPLEX, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 SRI. P.R. SREEJITH- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.12177 of 2024 2 JUDGMENT Dated t
The judgment continues below.
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