M/S. Manjally Jewellery vs. State Tax Officer
Held
The High Court held that the ground regarding non-consideration of the petitioner's reply could not be enforced under its extraordinary jurisdiction under Article 226 of the Constitution, as the petitioner had an alternate remedy under the Goods and Services Tax Act.
Facts
The petitioner challenged a show cause notice (Ext.P4) and a subsequent assessment order (Ext.P6) for the period 2017-18, primarily arguing that their reply to the show cause notice was not considered. The petitioner also sought to declare Section 16(2)(C) and Rule 36(4) of the CGST/SGST Acts/Rules unconstitutional.
Key Issues
Whether the High Court should entertain a writ petition challenging an assessment order on the ground that the reply to the show cause notice was not considered, especially when an alternate remedy exists under the GST Act. Also, the constitutionality of Section 16(2)(C) and Rule 36(4) was raised but not addressed on merits.
Sections Cited
Section 16(2)(C), Rule 36(4), Section 73(1)
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 MONDAY, THE 18TH DAY OF MARCH 2024 / 28TH PHALGUNA, 1945 WP(C) NO. 9765 OF 2024 PETITIONER/S: M/S. MANJALLY JEWELLERY, X/1011, AMALA STREET, NEW CHURCH ROAD, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, SRI. M V JOSEPH, PIN - 680001 RESPONDENT/S: 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 - 695 001. 4 COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P O; THIRUVANANTHAPURAM, PIN – 695022 SMT.JASMINE M.M, GP THIS WRIT PEITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9765 OF 2024 2 J U D G M E N T The present writ petition has been filed mainly seeking the following reliefs: “(i) To call for the entir
The judgment continues below.
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