Shamnad Abdul Kabeer vs. Union Of INDIA
Held
The High Court dismissed the writ petition, holding that the petitioner had an equally efficacious alternative remedy of filing an appeal under Section 107 of the CGST/SGST Act, 2017. The Court found no grounds to entertain the writ petition.
Facts
The petitioner challenged an assessment order (DRC-07) issued under Section 73 of the CGST/SGST Act, 2017, read with Rule 142(5) of the GST Rules, which determined a tax liability with interest and penalty. Instead of filing a statutory appeal, the petitioner approached the High Court via a writ petition.
Key Issues
The key legal issue was the maintainability of a writ petition challenging an assessment order when an equally efficacious alternative remedy of statutory appeal under Section 107 of the CGST/SGST Act was available.
Sections Cited
Section 73, Rule 142(5), 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 TUESDAY, THE 19TH DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945 WP(C) NO. 42832 OF 2023 PETITIONER: SHAMNAD ABDUL KABEER AGED 49 YEARS S/O ABDUL KABEER, CHERUKONATH THADATHARIKATHUVEEDU ,POTHENCODE ,P.O THIRUVANANTHAPURAM., PIN - 695584 BY ADVS. SREEJI M.M MADHUSOODANANNAIR.P RESPONDENTS: 1 UNION OF INDIA THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O, PIN - 110001 2 STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM G.P.0., THIRUVANANTHAPURAM, PIN - 695001 3 GST COUNCIL THROUGH ITS CHAIR PERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, DELHI G.P.O. REPRESENTED BY ITS - CHAIRMAN, PIN - 110001 4 GOODS AND SERVICES TAX NETWORK EAST WING 4TH FLOOR, WORLD MARK - I AERO CITY, NEW DELHI, REPRESENTED BY ITS - CHAIRMAN, PIN - 110037 5 COMMISSIONER OFFICE OF THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWER, KARAMANA P.O THIRUVANANTHAPURAM, PIN - 695002
WP(C)No.42832/2023 ..2.. 6 ASSISTANT COMMISSIONER TAX PAYER SERVICE CIRCLE KAZHAKOOTTAM ,STATE GOODS AND SER
The judgment continues below.
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