M/S Sarathy Cars Private LTD vs. The State Tax Officer
Held
The Division Bench upheld the Single Judge's decision, stating that disputed questions of fact cannot be adjudicated by the High Court in the exercise of jurisdiction under Article 226 of the Constitution. The Court found no merit in the appeal and reiterated that the appellant should utilize the statutory appellate remedy.
Facts
M/S Sarathy Cars Pvt Ltd, engaged in motor car trading, challenged an assessment order (Ext.P9) and a rectification order (Ext.P13) passed under the CGST/SGST Act, 2017, on merits. The Single Judge dismissed their writ petition, directing them to pursue the statutory appellate remedy, which led to this appeal.
Key Issues
The key legal issue was whether the High Court, in its writ jurisdiction under Article 226, should entertain a challenge to GST assessment and rectification orders involving disputed facts, or if the petitioner should be relegated to the statutory appellate remedy.
Sections Cited
Section 73(9)
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 MONDAY, THE 4TH DAY OF MARCH 2024 / 14TH PHALGUNA, 1945 WA NO. 327 OF 2024 AGAINST THE JUDGMENT DATED 6.2.2024 IN WP(C) NO.4166 OF 2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: M/S SARATHY CARS PRIVATE LTD AGED 54 YEARS 6/1509-168B, KOLLAM-TVPM NH ROAD, PAZHAYATTINKUZHI, KOLLAM, REPRESENTED BY ITS MANAGING DIRECTOR, RAJESH. S, PIN - 691010 BY ADVS.BOBBY JOHN S.AJAYGHOSH KUMAR VENKIDESWARAN.S FEVITHA K VISWAM RESPONDENTS/RESPONDENTS: 1 THE STATE TAX OFFICER SGST DEPARTMENT, TAX PAYER SERVICES CIRCLE, KOLLAM WEST, ASRAMAM P.O. , KOLLAM, PIN - 691002 2 THE DEPUTY COMMISSIONER SPECIAL CIRCLE KOLLAM, SGST DEPARTMENT, GST COMPLEX, ASRAMAM P .O, KOLLAM, PIN - 691002 3 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT 9THFLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002
W.A.No.327/2024 4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST POLICY WING, NO.503,B WING,5THFLOOR, CBIC, HUDCO VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW D
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