Ambika Sumathy Amma vs. State Of Kerala
Held
The High Court dismissed the writ petition as not maintainable, emphasizing the availability of an effective alternate remedy of appeal under Section 107 of the CGST Act. The Court found no jurisdictional error or violation of fundamental rights to warrant intervention under Article 226.
Facts
The petitioner challenged an order issued under Section 73 read with Rule 142 of the Kerala GST Act for the financial year 2017-18 by filing a writ petition, bypassing the statutory appellate remedy. The order was passed by the State Tax Officer.
Key Issues
Whether a writ petition under Article 226 is maintainable against an order passed under Section 73 when an effective alternate remedy of appeal under Section 107 of the CGST Act is available.
Sections Cited
Section 73, Rule 142, 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 9TH DAY OF NOVEMBER 2023 / 18TH KARTHIKA, 1945 WP(C) NO. 36581 OF 2023 PETITIONER: AMBIKA SUMATHY AMMA, AGED 70 YEARS, W/O. LATE BHANUVIKRAMAN PILLAI, MANAGING PARTNER, ATHULYA MEDICAL STORE 13/474, PUNALUR, KOLLAM DISTRICT, PIN – 691 305. BY ADV. SRI. A. SANIL KUMAR RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, KERALA GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 2 DEPUTY COMMISSIONER, TAX PAYER SERVICES, STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE JOINT COMMISSIONER, ASRANIAM, KOLLAM, PIN – 691 001. 3 STATE TAX OFFICER – 1, KERALA GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE STATE TAX OFFICER, MINI CIVIL STATION, PUNALUR, KOLLAM, PIN – 691 305. BY ADV. SMT. JASMINE M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 36581 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No.36581 of 2023 ------------------------- Dated this the 9th day of November, 2023 JUDGMENT
The
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