Anand Madhavan Nair Indiradevi vs. The State Tax Officer
Held
The High Court declined to entertain the writ petition, holding that the petitioner has an effective alternative remedy of statutory appeal under Section 107 of the CGST/SGST Act, 2017 against the impugned order. The Court directed the petitioner to pursue this appellate remedy.
Facts
The petitioner challenged an order (Ext. P5) issued by the State Tax Officer and sought directions to consider annual returns, manual GSTR-3B, and permit rectification of GST returns in the GSTN portal.
Key Issues
The key legal issue was whether a writ petition is maintainable when an effective alternative remedy of statutory appeal under Section 107 of the CGST/SGST Act, 2017 is available against the impugned order.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 9TH DAY OF FEBRUARY 2024 / 20TH MAGHA, 1945 WP(C) NO. 1503 OF 2024 PETITIONER: ANAND MADHAVAN NAIR INDIRADEVI, AGED 43 YEARS, PROPRIETOR, M/S. SRI MOOKAMBIKA AGENCIES, AP 16/43, NEAR CASHEW FACTORY,PAZHAKUTTY, NEGUMANGAD, THIRUVANANTHAPURAM, PIN – 695561. BY ADVS. SRI. HARISANKAR V. MENON SMT. MEERA V. MENON SRI. R. SREEJITH SMT. K. KRISHNA SMT. PARVATHY MENON RESPONDENTS: 1 THE STATE TAX OFFICER, TAX PAYER CIRCLE, NEDUMANGAD, THIRUVANANTHAPURAM, PIN – 659002. 2 COMMISSIONER OF STATE TAX, 8TH FLOOR, TAX TOWERS, KARAMANA P. O., THIRUVANANTHAPURAM, PIN – 695002. 3 THE JOINT COMMISSIONER, SGST DEPT., FIRST FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN – 695002. 4 THE DEPUTY COMMISSIONER OF STATE TAXES, SGST DEPARTMENT, MINI CIVIL STATION, NEYYATTINKARA, PIN – 695121. 5 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN – 110001. 6 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. WP(C) N
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