M/S Sarathy Cars Private LTD vs. The State Tax Officer
Held
The High Court dismissed the writ petition, holding that there was no jurisdictional error or error apparent on the face of the record in the impugned orders. The Court emphasized that a writ petition under Article 227 is not the appropriate remedy when a statutory appeal under Section 107 is available, especially for factual errors.
Facts
The petitioner challenged assessment and rectification orders passed under the CGST/SGST Act, 2017, by filing a writ petition under Article 227 of the Constitution. The petitioner bypassed the statutory appeal remedy available against these orders.
Key Issues
Whether a writ petition under Article 227 of the Constitution is maintainable against assessment and rectification orders when a statutory appeal remedy under Section 107 of the CGST/SGST Act, 2017, is available and no jurisdictional error or error apparent on the face of the record is found.
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 TUESDAY, THE 6TH DAY OF FEBRUARY 2024 / 17TH MAGHA, 1945 WP(C) NO. 4166 OF 2024 PETITIONER: M/S SARATHY CARS PRIVATE LTD., 6/1509-168B, KOLLAM-TVPM NH ROAD, PAZHAYATTINKUZHI, KOLLAM, REPRESENTED BY ITS MANAGING DIRECTOR, RAJESH S., PIN – 691010. BY ADVS. SRI. BOBBY JOHN SRI. S. AJAYGHOSH KUMAR 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, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P. O., THIRUVANANTHAPURAM, PIN – 695002. 4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM, REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST POLICY WING, NO.503,B WING,5TH FLOOR, CBIC, HUDCO VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW DELHI, PIN – 110066. BY ADV. SRI. SREELAL N. WARRIER - SC SMT. RESHMITA RAMACHANDRAN – GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2024, THE COURT ON THE S
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