M/S. P C Thomas & Company vs. Superintendent
Held
The Court held that the impugned order is appealable under Section 107 of the CGST/KGST Act, 2017, which provides wide powers to the appellate authority. Finding no ground to entertain the writ petition, the Court directed the petitioner to file an appeal within fifteen days.
Facts
The petitioner, a registered dealer, claimed Input Tax Credit (ITC) for financial years 2017-18 to 2020-21. A show cause notice was issued alleging excess ITC compared to GSTR-2A, and an order was subsequently passed without, according to the petitioner, considering their reply.
Key Issues
The key legal issue was whether the High Court should entertain a writ petition against an appealable assessment order when an effective alternative statutory remedy under Section 107 of the CGST/KGST Act is available.
Sections Cited
Section 107, Section 107(11)
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 FRIDAY, THE 22ND DAY OF MARCH 2024 / 2ND CHAITHRA, 1946 WP(C) NO. 10560 OF 2024 PETITIONER: M/S. P C THOMAS & COMPANY, PUTHUSSERY HOUSE, MAMANGALAM, PALARIVATTOM P. O., ERNAKULAM, REPRESENTED BY ITS PARTNER, SRI. PAUL THOMAS, PIN – 682025. BY ADV. SRI. TOMSON T. EMMANUEL RESPONDENTS: 1 SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, ERNAKULAM RANGE-4, 4TH FLOOR, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, COCHIN, PIN – 682017. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, REPRESENTED BY ITS UNDER SECRETARY, PIN – 110023. BY ADV. SRI. RAJESH K. RAJU THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 10560 OF 2024 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 10560 of 2024 ------------------------- Dated this the 22nd day of March, 2024 JUDGMENT
Heard Mr. Tomson T. Emmanuel, learned Counsel for the petitioner and Mr. Rajesh K. Raju, learned Standing Counsel for the respondents. The petitioner is a registered deale
The judgment continues below.
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