Judgment
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 said assessment order, there is a remedy of appeal under Section 107 of the CGST/KSGST Act. This Court is not an Appellate Authority to examine the correctness or otherwise of the assessment order.
When the petitioner has the remedy of appeal, the petitioner should approach the said authority if he is aggrieved by the impugned assessment order in the present writ petition.
In view thereof, the present writ petition is dismissed. However, the petitioner may file the appeal against the said assessment order if he so advised.
Sd/- DINESH KUMAR SINGH AP JUDGE
WP(C)No.3256 of 2024 3 APPENDIX OF WP(C) 3256/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY THE SHOW CAUSE NOTICE SERVED THROUGH COMMON PORTAL, BY THE 1ST RESPONDENT UNDER S.73(I) OF THE SGST/CGST ACT, 2017, DATED.24.06.2022 Exhibit P2 TRUE COPY OF THE REMINDER UPLOADED IN COMMON PORTAL DATED 31.05.2023 Exhibit P3 TRUE COPY OF THE REPLY/OBJECTION FILED BY THE PETITIONER THROUGH THE COMMON PORTAL AND BY HAND DELIVERY DATED 23.06.2023 Exhibit P4 TRUE COPY OF THE ANNEXURE TO REPLY NOTICE IN GST DRC 06, DATED 21.06.2023 FILED BY THE PETITIONER, WITH ENGLISH TRANSLATION Exhibit P5 TRUE COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT U/S.73(9), DATED 21.08.2023