Kuriakose Parappottu Binu vs. The State Tax Officer
Held
The High Court held that since the petitioner had not appeared before the officer or filed a reply to the show cause notice, and was within time to file a statutory appeal against the assessment order, they should avail that remedy.
Facts
The petitioner challenged an assessment order (Ext.P2) issued by the State Tax Officer, determining CGST/SGST liability for the assessment year 2018-19. The petitioner claimed that Input Tax Credit was wrongly denied in the said order.
Key Issues
The key issue was the maintainability of a writ petition against an assessment order when the petitioner had not responded to prior notices and had an unexhausted statutory appellate remedy available.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 14TH DAY OF MARCH 2024 / 24TH PHALGUNA, 1945 WP(C) NO. 10287 OF 2024 PETITIONER/S: KURIAKOSE PARAPPOTTU BINU, AGED 52 YEARS PROPRIETOR, M/S. QUALITY SERVICES, VII 390 A, VELLAPPALLIL BUILDING, VADAVATHOOR PO, KOTTAYAM, PIN - 686010 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA ACHYUTH MENON PARVATHY MENON PADMANATHAN K.V. RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, TAX PAYER SERVICES CIRCLE, KOTTAYAM TOWN, KOTTAYAM, PIN - 686001 2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN - 110001 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 5 GOODS & SERVICES TAX NETWORK (P) LTD., EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI, REPRESENTED BY ITS CHAIRMAN, PIN - 110037 SRI. S. MANU, DSGI SRI. SREELAL N. WARRIER, SC. SMT.JASMIN M.M.-GP THIS WRI
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.