Adam Traders vs. The Deputy Commissioner

WA/225/2024HC KeralaGSTCNR KLHC01082870202421 February 2024Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH5 pages
AI SummaryDismissed

Held

The High Court upheld the Single Judge's decision, stating that the writ jurisdiction under Article 226 cannot be invoked to adjudicate factual disputes regarding the wrongly availed input tax credit. The Court noted that the assessment order was passed after due process, and the appellant's proper remedy is to prefer a statutory appeal.

Facts

Adam Traders, a GST-registered proprietorship, was assessed by the Deputy Commissioner for 2017-2018 under Section 73, leading to an order demanding ₹1,03,63,247/- for wrongly availed input tax credit. The appellant challenged this order in a writ petition, which was dismissed by the Single Judge, directing them to pursue a statutory appeal. This appeal is against the Single Judge's decision.

Key Issues

Whether a writ petition under Article 226 of the Constitution of India is maintainable to challenge an assessment order involving factual disputes regarding wrongly availed input tax credit, or if the appellant should be relegated to the statutory appellate remedy.

Sections Cited

Section 73, Section 73(1)

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 21ST DAY OF FEBRUARY 2024 / 2ND PHALGUNA, 1945 WA NO. 225 OF 2024 AGAINST THE JUDGMENT WP(C) 3991/2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: ADAM TRADERS, 818-2, PALA, KOTTAYAM, REPRESENTED BY ITS PROPRIETOR SRI. ROBY ABRAHAM, PIN - 686575 BY ADVS. K.LATHA JOMTON F. PAYANKAN GAYATHRI NARENDRANATH RESPONDENTS/RESPONDENTS: 1 THE DEPUTY COMMISSIONER, TAXPAYER SERVICES DIVISION, STATE GST DEPARTMENT, MINI CIVIL STATION, PALA, PIN - 686575 2 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 3 THE GST COUNCIL THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, DELHI G.P.O.,, PIN - 110001 4 THE GOODS AND SERVICES TAX NETWORK, EAST WING 4TH FLOOR, WORLD MARK - I AERO CITY, NEW DELHI REPRESENTED BY ITS - CHAIRMAN,, PIN - 110037 5 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

WA No.225/2024 6 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINIS

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