Kuriakose Parappottu Binu vs. The State Tax Officer
Held
The High Court held that the petitioner should avail the statutory remedies available against the assessment order, as they are still within time to file an appeal. The Court declined to grant further relief through a writ petition.
Facts
The petitioner challenged an assessment order (Ext.P4) issued by the State Tax Officer, determining CGST/SGST liability for the assessment year 2017-18. The respondent contended that the petitioner had not appeared before the officer or filed a reply to the show cause notice.
Key Issues
Whether a writ petition challenging a GST assessment order should be entertained when the petitioner failed to participate in the assessment proceedings and has an effective 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. 10203 OF 2024 PETITIONER: KURIAKOSE PARAPPOTTU BINU, AGED 52 YEARS, PROPRIETOR, M/S. QUALITY SERVICES, VII 390 A, VELLAPPALLIL BUILDING, VADAVATHOOR PO, KOTTAYAM, PIN – 686 010. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA ACHYUTH MENON PARVATHY MENON PADMANATHAN K.V. RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, TAX PAYER SERVICES CIRCLE, KOTTAYAM TOWN, KOTTAYAM, PIN – 686 002. 2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN – 110 001. 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN – 110 001. 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 5 GOODS & SERVICEX AS TAX NETWORK (P) LTD. EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI, PI
The judgment continues below.
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