Metalex Agencies (Represented By Its Partner, Syed Mohammed Zaheer vs. State Tax Officer
Held
The High Court dismissed the writ petition, holding that the petitioner has an effective alternative remedy of statutory appeal under Section 107 of the CGST/KSGST Act, 2017. The Court found no merit in the petitioner's contention that an appeal would be a futile exercise.
Facts
The petitioner challenged an assessment order disallowing transitional credit and levying interest/penalty for the financial year 2017-18, alleging violation of Section 140 read with Rule 117. The petitioner had claimed CGST transitional credit via TRAN-1, which was partially disallowed after scrutiny and a show cause notice under Section 73.
Key Issues
Whether a writ petition is maintainable against an assessment order disallowing transitional credit when a statutory appeal remedy under Section 107 of the CGST/KSGST Act, 2017 is available.
Sections Cited
Section 140, Rule 117, 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 18TH DAY OF JANUARY 2024 / 28TH POUSHA, 1945 WP(C) NO. 2205 OF 2024 PETITIONER: METALEX AGENCIES, REPRESENTED BY ITS PARTNER, SYED MOHAMMED ZAHEER, XLI/1552, TA BEERANKUNJU ROAD, ERNAKULAM, KERALA, PIN – 682018. BY ADVS. SRI. M. P. SHAMEEM AHAMED SRI. AKHIL PHILIP MANITHOTTIYIL SMT. DANIYA RASHEED PALLIYALIL SRI. NAEEM M. M. RESPONDENTS: 1 STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE, ERNAKULAM NORTH, GOODS AND SERVICE TAX DEPARTMENT, 3RD FLOOR, SGST OFFICE COMPLEX, PERUMANOOR P. O., THEVARA, ERNAKULAM, KOCHI, PIN – 682015. 2 DEPUTY COMMISSIONER, TAX AND CENTRAL EXCISE, ERNAKULAM DIVISION, OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, 4TH FLOOR, CENTRAL EXCISE BHAVAN, KOCHI, PIN – 682018. 3 SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM - 4 RANGE, 4TH FLOOR, CENTRAL EXCISE BHAVAN, CBI ROAD, KATRIKADAVU, KALOOR, KOCHI, PIN – 682017. BY ADV. SRI. THOMAS MATHEW NELLIMOOTTIL SMT. JASMINE M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLO
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