Prism Johnson Limited, (Rmc (INDIA) Division) vs. Assistant Commissioner Central GST & Central Excise
Held
The High Court dismissed the writ petition, holding that the petitioner has an efficacious statutory remedy of appeal under Section 35 of the Central Excise Act. The Court found no jurisdictional error warranting intervention under Article 227 of the Constitution of India.
Facts
The petitioner, an assessee under the Central Excise Act, 1944, challenged an assessment order (Ext.P4) issued by the Assistant Commissioner before the High Court through a writ petition.
Key Issues
Whether a writ petition challenging an assessment order under the Central Excise Act, 1944, should be entertained when a statutory appellate remedy is available under Section 35 of the said Act.
Sections Cited
Section 35 (Central Excise Act, 1944), Article 227 (Constitution of India)
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 2ND DAY OF FEBRUARY 2024 / 13TH MAGHA, 1945 WP(C) NO. 4078 OF 2024 PETITIONER/S: PRISM JOHNSON LIMITED, (RMC (INDIA) DIVISION) AGED 30 YEARS KINFRA INTERNATIONAL APPAREL PARK LTD., THUMBA, ST. XAVIOURS COLLEGE P.O., THIRUVANANTHAPURAM- REPRESENTED BY ASHIQUE ALI M.I, AUTHORIZED SIGNATORY, PIN - 695586 BY ADVS. P.S.SOMAN T.RADHAMONY RESPONDENT/S: 1 ASSISTANT COMMISSIONER CENTRAL GST & CENTRAL EXCISE THIRUVANANTHAPURAM NORTH DIVISION, PB NO. 13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM-, PIN - 695001 2 ASSISTANT COMMISSIONER, AUDIT CIRCLE CENTRAL TAX& CENTRAL EXCISE, 5TH FLOOR, GST BHAVAN, PRESS CLUB ROAD, STATUE, THIRUVANANTHAPURAM-, PIN - 695001 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-, PIN - 110001 OTHER PRESENT: SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.4078 of 2024 2 JUDGMENT Dated this the 2nd day of February, 2024 The petitioner is an assessee under the provisions o
The judgment continues below.
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