Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH WEDNESDAY, THE 20TH DAY OF MARCH 2024 / 30TH PHALGUNA, 1945 WA NO. 124 OF 2024 AGAINST THE JUDGMENT DATED 10.11.2023 IN WP(C) NO.24767 OF 2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER:
PARAMESWARAN. E.C., AGED 77 YEARS PROPRIETOR, M/S. LAKSHMI MARKETING, KAREKKAD, KAVALAPPARA, SHORANUR, PALAKKAD, PIN - 679523 BY ADVS.
HARISANKAR V. MENON K.KRISHNA MEERA V.MENON PARVATHY MENON R.SREEJITH RESPONDENT/RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,TAXPAYER SERVICES CIRCLE, CIVIL STATION, OTTAPALAM,PALAKKAD, PIN - 679104 2 THE STATE GST OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, OTTAPALAM, PALAKKAD, PIN – 679104
WA No.124/2024 -:2:- 3 JOINT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT,TAXPAYER SERVICES CIRCLE,PALAKKAD, PIN - 678001 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),NORTH BLOCK, NEW DELHI, PIN - 110001 5 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695001 6 GOODS & SERVICES TAX NETWORK, REPRESENTED BY CHAIRMAN,WORLD MARK 1, AEROCITY,NEW DELHI, PIN - 110037 OTHER PRESENT:
SR GP V K SHAMSUDHEEN R6- SRI.P.R.SREEJITH, SRI.S.MANU, DSGI THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 20.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA No.124/2024 -:3:- J U D G M E N T Dr. Kauser Edappagath, J.
The appellant is a dealer in cigarettes registered under the provisions of the GST Act on the rolls of the 1st respondent. He preferred the writ petition challenging Ext.P3 adjudication order passed by the 1st respondent under Section 73 of the CGST/ SGST Act, 2017 and Ext.P5 rectification order passed by the 1st respondent under Section 161 of the CGST/SGST Act. The learned Single Judge disposed the writ petition, relegating the appellant to the statutory remedy of appeal. It is challenging the said judgment; the appellant is before us.
2.
We have heard Sri.Harisankar V.Menon, the learned counsel for the appellant and Sri.V.K.Shamsudheen, the learned Senior Government Pleader.
According to the appellant, for the financial year 2017-2018, he had eligible input tax credit of GST compensation Cess paid on
WA No.124/2024 -:4:- the purchase of cigarettes from the manufacturer, and, hence, the 1st respondent went wrong in disallowing the input tax credit.
The appellant is free to take up the said factual plea in the appeal. The disputed questions of fact cannot be adjudicated under the exercise of jurisdiction vested with this Court under Article 226 of the Constitution of India. Instead of exhausting the alternative remedy of appeal, the appellant has rushed to this court. We find no merit in the appeal, and accordingly, it is dismissed.
Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- DR. KAUSER EDAPPAGATH JUDGE Rp