Fashion Planet vs. Superintendent
Held
The High Court declined to entertain the writ petition, holding that the petitioner had an equally efficacious statutory remedy of appeal under Section 107 of the CGST/SGST Act, 2017. The Court disposed of the petition, granting liberty to the petitioner to file an appeal against the impugned order.
Facts
The petitioner challenged an order confirming the denial of input tax credit under GSTR-3B returns for 2018-19, along with statutory interest and penalty. The petitioner had already deposited the tax, and the dispute before the High Court concerned the interest and penalty levied.
Key Issues
The key legal issue was the maintainability of a writ petition challenging an order related to GST input tax credit, interest, and penalty, when an alternative and efficacious statutory appeal remedy under Section 107 of the CGST/SGST Act, 2017 was available.
Sections Cited
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. 9580 OF 2024 PETITIONER: FASHION PLANET, AGED 37 YEARS, 643 1, 2, CHANDRAVIRUTHIL BUILDING, RAMANCHIRA, THIRUVALLA, PATHANATHITTA DISTRICT, REPRESENTED BY ITS PARTNER, SRI. MATHEW THOMAS, PIN – 689101. BY ADV. SRI. TOMSON T. EMMANUEL RESPONDENTS: 1 SUPERINTENDENT, CENTRAL GST & CENTRAL EXCISE, THIRUVALLA RANGE, M C ROAD, THIRUVALLA, PATHANAMTHITTA DISTRICT, PIN – 689101. 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. BY ADV. SRI. SREELAL N. WARRIER – SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9580 OF 2024 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 9580 of 2024 ------------------------- Dated this the 26th day of March, 2024 JUDGMENT
Challenge in the present writ petition is to the order dated 20.02.2024 in Exhibit P-4 whereby the petitioner’s claim for input tax credit under GSTR
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.