Jenson M. Joy vs. Commercial Tax Officer (Now Re-Designated As State Tax Officer
Held
The High Court declined to entertain the writ petition due to the availability of an alternative remedy of appeal under Section 65 of the Kerala Value Added Tax Act. However, it granted the petitioner liberty to file an appeal within fifteen days, stipulating that if a 10% pre-deposit was already made in the first round of appeal, it should not be insisted upon again for the appeal against the new order.
Facts
The petitioner challenged an assessment order (Exhibit P-15) passed by the 3rd respondent, which was issued after a remand by the appellate authority (Exhibit P-12). The petitioner had previously filed an appeal against the initial assessment order and made a 10% pre-deposit.
Key Issues
The primary legal issue was whether a writ petition should be entertained when an alternative statutory remedy of appeal is available. A secondary issue concerned the pre-deposit requirement for a subsequent appeal following a remand.
Sections Cited
None
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 26TH DAY OF OCTOBER 2023 / 4TH KARTHIKA, 1945 WP(C) NO. 35187 OF 2023 PETITIONER: JENSON M. JOY, AGED 39 YEARS, MANNIL BETHEL, PUTHUPPADY, KOZHIKODE (P.O.) PARTNER OF THE DEFUNCT FIRM FRONTIER BUILDING CORPORATION, MAHAKAVI G. ROAD, CHITTOOR ROAD, ERNAKULAM, KOCHI, PIN – 673586. BY ADVS. SRI. K. N. SREEKUMARAN SRI. N. SANTHOSHKUMAR SRI. P. J. ANILKUMAR RESPONDENTS: 1 COMMERCIAL TAX OFFICER (NOW RE-DESIGNATED AS STATE TAX OFFICER), STATE GOODS & SERVICE TAX DEPARTMENT, 3RD CIRCLE, CLAS TOWERS, ERNAKULAM, KOCHI, PIN – 682018. 2 DEPUTY COMMISSIONER (APPEALS)-V, OFFICE OF THE JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICE TAX DEPARTMENT,GST COMPLEX, THEVARA, ERNAKULAM, KOCHI, PIN – 682015. 3 SENIOR AUDIT OFFICER/ASSISTANT COMMISSIONER, AUDIT TEAM 10, AUDIT DIVISION 5, CLAS TOWERS, ERNAKULAM, KOCHI, PIN – 682018. 4 MANTRALAYA POLYPLAST PVT. LTD., NO.12/2, 1ST MAIN ROAD, BEHIND BINNY MILL ROAD, GANGANAGAR EXTENSION, BANGALORE, PIN – 560032. 5 DEPUTY TAHSILDAR, TALUK OFFICE, THAMARASSERRY, KOZHIKODE (DT), PIN – 673573. 6 DEPUTY TAHSILDAR, TALUK OFFICE, I
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