Solve Plastic Products Private Limited vs. State Of Kerala
Held
The High Court held that it is not an appellate authority against assessment orders passed under the CGST/SGST Act, noting the specific appeal provision under Section 107. The Court found no jurisdictional error, procedural impropriety, or error apparent on the face of the record to warrant intervention under Article 226, dismissing the petition and advising the petitioner to avail other available remedies.
Facts
The petitioner challenged an assessment order (Ext. P4) and a summary order (DRC-07, Ext. P5) for the year 2017-18, issued under Section 73(1) of the CGST/SGST Act, 2017. The petitioner alleged that the assessment order was ultra vires Sections 75(4) and 75(6) of the CGST Act, 2017, and sought a fresh assessment after proper verification and an opportunity of hearing.
Key Issues
The primary issue was whether the High Court should exercise its writ jurisdiction to quash an assessment order and summary order for alleged procedural improprieties under Sections 75(4) and 75(6) when a statutory appellate remedy under Section 107 is available and no fundamental flaw was found.
Sections Cited
Section 73(1), Section 75(4), Section 75(6), 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. 4073 OF 2024 PETITIONER/S:
SOLVE PLASTIC PRODUCTS PRIVATE LIMITED PMC/13/690A, THOLICODE P.O, PUNALUR, KOLLAM ; REPRESENTED BY ITS MANAGING DIRECTOR -MR. SUDHEER KUMAR B, PIN - 691333
BY ADVS. RAJA KANNAN; M.GOPIKRISHNAN NAMBIAR; K.JOHN MATHAI; JOSON MANAVALAN; KURYAN THOMAS PAULOSE C. ABRAHAM
RESPONDENT/S:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 THE DEPUTY COMMISSIONER KERALA STATE GST DEPARTMENT, TAX PAYER SERVICE DIVISION, MINI CIVIL STATION, KOTTARAKKARA, PIN - 691506 OTHER PRESENT:
JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.4073/2024
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J U D G M E N T
Heard Mr Raja Kannan learned Counsel for the petitioner and Ms Jasmin M M learned Government Pleader for the State.
The present writ petition under Article 226 of the Constitution of India has been filed seeking th
The judgment continues below.
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