Ochanthuruth Service Cooperative Bank LTD. No.72 vs. The State Tax Officer
Held
The High Court declined to interfere with the appealable assessment order under Article 226 of the Constitution of India, directing the petitioner to avail statutory appellate remedies. It ordered that if an appeal along with a stay petition is filed by January 31, 2024, recovery proceedings would be suspended until the appellate authority decides on the stay application.
Facts
The petitioner challenged an assessment order issued under the Kerala State Goods and Services Tax Act, 2017. Show cause notices were issued prior to the assessment, but the petitioner failed to file a reply or appear before the officer. The assessment order is appealable, with the time limit for filing an appeal expiring on January 31, 2024.
Key Issues
Whether the High Court should exercise its writ jurisdiction under Article 226 to interfere with an appealable assessment order under the Kerala SGST Act, especially when the petitioner failed to respond to show cause notices.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 25TH DAY OF JANUARY 2024 / 5TH MAGHA, 1945 WP(C) NO. 3019 OF 2024 PETITIONER: OCHANTHURUTH SERVICE COOPERATIVE BANK LTD. NO.72, OCHANTHURUTH, ERNAKULAM, REPRESENTED BY ITS SECRETARY, SINDHU M., WIFE OF JAYACHANDRAN P.P., POOTHULLIL HOUSE, THENGODE P.O., KAKKANAD, ERNAKULAM 682030., PIN – 682 508. BY ADVS. B.ASHOK SHENOY P.S.GIREESH SALIH P.A. ARJUN R NAIK THEJALAKSHMI R.S. UMASANKER U.U. RESPONDENTS: 1 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, SECOND CIRCLE, MATTANCHERRY, KOCHI, PIN – 682 002. 2 THE DEPUTY COMMISSIONER (ARREAR RECOVERY), OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMANOOR P.O., THEVARA, ERNAKULAM, PIN – 682 015. 3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI, PIN – 110 001. W.P.(C) No.3019/2024 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI., PIN – 110 001. 5 STATE OF KERALA, REPRESENTED BY THE SECRETA
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.