M/S. Premier Auto Sales & Service vs. The Additional Commissioner
Held
The High Court dismissed the writ petition, holding that the impugned order was an appealable order under Section 107 of the CGST Act. The Court found no grounds for judicial review as the order was not without jurisdiction or in violation of natural justice, advising the petitioner to pursue the statutory appeal remedy.
Facts
The petitioner, an authorized motor vehicle dealer, failed to file GSTR-3B returns and discharge GST liability for certain periods. A show cause notice was issued, leading to an order confirming a demand of over Rs. 8 crore in IGST, CGST, SGST, and Cess, along with a penalty, under Section 73 of the CGST/SGST Acts.
Key Issues
Whether a writ petition under Article 226 is maintainable against an appealable order passed under Section 73 of the CGST Act when the order is not without jurisdiction or in violation of natural justice.
Sections Cited
Section 73, Section 73(1), Section 73(9), Section 73(11), Section 50, Section 107, Section 20
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 WEDNESDAY, THE 8TH DAY OF NOVEMBER 2023 / 17TH KARTHIKA, 1945 WP(C) NO. 13181 OF 2023 PETITIONER/S: M/S. PREMIER AUTO SALES & SERVICE, NEAR GOVT. COLLEGE, MUNDUPARAMBA, MALAPPURAM -676509 REPRESENTED BY ITS PARTNER, MOHAMMED BASHEER KOOTHRADAN. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE ADDITIONAL COMMISSIONER, CENTRAL GST & CENTRAL EXCISE, C R BUILDING, MANANCHIRA, KOZHIKODE -673 001. 2 THE COMMISSIONER OF CENTRL TAX & CENTRAL EXCISE CENTRAL GST & CENTRAL EXCISE, C R BUILDINGS, MANANCHIRA, KOZHIKODE -673001 3 THE COMMISSIONER OF STATE TAXES, STATE GOODS & SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM - 695002 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- 695001
WP(C) NO. 13181 OF 2023 2 5 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI -110001 OTHER PRESENT: SMT.JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
The judgment continues below.
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