M/S. Karumpelil Medicals vs. The Assistant Commissioner
Held
The High Court Division Bench affirmed that disputed facts cannot be adjudicated in a writ petition and the appellant must avail the statutory appellate remedy. It clarified that the appellate authority should decide the appeal without being influenced by the Single Judge's observations on merits and extended the appeal filing period.
Facts
M/s. Karumpelil Medicals, a registered dealer, had input tax credit disallowed for the 2017-18 period under Section 16(2)(c) of the CGST/SGST Act by an assessment order. Their writ petition challenging this order was dismissed by a Single Judge, who directed them to pursue a statutory appeal.
Key Issues
Whether a writ petition is maintainable to challenge an assessment order disallowing input tax credit when it involves disputed questions of fact, or if the appellant should be relegated to the statutory appellate remedy.
Sections Cited
Section 16(2)(c)
AI-generated summary — verify with the full judgment below
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 6TH DAY OF MARCH 2024 / 16TH PHALGUNA, 1945 WA NO. 282 OF 2024 AGAINST THE JUDGMENT DATED 16.01.2024 IN WP(C) NO.44150 OF 2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONR: M/S. KARUMPELIL MEDICALS, KURUMPELLIL AVENUE, PATTATHANAM, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, MUHAMMED ASLAM., PIN - 691021 BY ADVS.HARISANKAR V. MENON K.KRISHNA,MEERA V.MENON PARVATHY MENON, R.SREEJITH RESPONDENTS/RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, KERALA GOODS & SERVICE TAX DEPARTMENT TAX PAYER SERVICES, KOLLAM EAST, KOLLAM, PIN - 691021 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- 110001, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
WA No.282/2024 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT: SR GP V K SHAMSUDHEEN THIS
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