Dilip Palasseri vs. Assistant State Tax Officer
Held
The High Court dismissed the writ petition, stating that it is not an Appellate Authority and the petitioner has an effective alternative remedy of appeal available under Section 107 of the CGST/KSGST Act.
Facts
The petitioner filed a writ petition challenging an assessment order dated 21.08.2023, which was passed under Section 73(9) of the GST Act following a show cause notice under Section 73(1).
Key Issues
Whether a writ petition is maintainable against a GST assessment order when an alternative statutory remedy of appeal under Section 107 is available.
Sections Cited
Section 73(1), Section 73(9), 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 MONDAY, THE 29TH DAY OF JANUARY 2024 / 9TH MAGHA, 1945 WP(C) NO. 3256 OF 2024 PETITIONER/S: DILIP PALASSERI AGED 41 YEARS S/O. NARAYANAN NAIR, PROPRIETOR, KRIPA HOME APPLIANCES, NILAMBUR ROAD, NADUVATH, MALAPPURAM DISTRICT, KERALA, PIN - 679328 BY ADVS. R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, STATE GOODS AND SERVICES DEPARTMENT, NILAMBUR, MALAPPURAM, PIN - 679329 2 THE STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, STATE GOODS AND SERVICES DEPARTMENT, NILAMBUR, MALAPPURAM, PIN - 679329 3 THE JOINT COMMISSIONER OF STATE TAXES STATE GOODS AND SERVICES TAX DEPARTMENT, MANJERY, MALAPPURAM, PIN - 682015 OTHER PRESENT: RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.3256 of 2024 2 JUDGMENT Dated this the 29th day of January, 2024 The present writ petition has been filed impugning the assessment order in Ext.P5 dated 21.08.2023. Against the sa
The judgment continues below.
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