Satyam Steels vs. The Assistant Commissioner
Held
The High Court noted that the petitioner had already availed the statutory remedy of appeal. Therefore, it disposed of the writ petition, directing the Additional Commissioner (Appeals) of CGST, Kochi, to decide the appeal expeditiously and in accordance with law.
Facts
The petitioner challenged an order denying transitional credit under Section 140(3) of the CGST/KGST Act. During the pendency of the writ petition, the petitioner filed a statutory appeal under Section 107 against the impugned order, taking benefit of an extended limitation period.
Key Issues
Whether the High Court should entertain a writ petition challenging an order when the petitioner has subsequently availed the statutory remedy of appeal against the same order.
Sections Cited
Section 140(3), 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 FRIDAY, THE 1ST DAY OF DECEMBER 2023 / 10TH AGRAHAYANA, 1945 WP(C) NO. 19239 OF 2023 PETITIONER/S: SATYAM STEELS, 48/1811, N.H. BYE PASS, PONNURUNNI, CHALIKKAVATTOM, ERNAKULAM, PIN:682 019, REPRESENTED BY ITS. PARTNER SURESH KUMAR MINTRI. BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER, OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM RANGE-5, GST BHAVAN, KATHRIKADAVU, KALOOR, KOCHI, PIN - 682017 2 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI, PIN - 110001 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 5 THE SUPERINTENDENT OF CENTRAL EXCISE ERNAKULAM RANGE-5, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI., PIN – 682017. BY ADVS. R.HARISHANKAR K.SUDHINKUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
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