Adam Traders vs. The Deputy Commissioner
Held
The High Court held that it is not an appellate authority against an assessment order passed under the CGST/SGST Act. Finding no jurisdictional error, procedural impropriety, or error apparent on the face of the record, the Court dismissed the writ petition, advising the petitioner to avail the statutory appeal remedy under Section 107.
Facts
The petitioner challenged an assessment order (Ext. P5) passed under Section 73 of the GST Acts for the year 2017-18, alleging a violation of Section 16(2)(c) regarding GSTR-3B returns. The petitioner sought to quash the order or alternatively be permitted to rectify GSTR-3B entries for the period from April 2017 to March 2018.
Key Issues
Whether a writ petition is maintainable against an assessment order passed under Section 73 of the GST Acts when a statutory appeal remedy under Section 107 is available, and whether the High Court can examine the merits of input tax credit disallowance or allow rectification of GSTR-3B returns.
Sections Cited
Section 16(2)(c), Section 73, 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 THURSDAY, THE 1ST DAY OF FEBRUARY 2024 / 12TH MAGHA, 1945 WP(C) NO. 3991 OF 2024 PETITIONER/S:
ADAM TRADERS, 818-2, PALA, KOTTAYAM, REPRESENTED BY ITS PROPRIETOR SRI. ROBY ABRAHAM, PIN - 686575
BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN
RESPONDENT/S:
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
W.P.(C) No.3991/2024
-2-
5 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 6 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER
The judgment continues below.
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