M/S. Ramada vs. The State Tax Officer (Int)
Held
The High Court declined to entertain the writ petition, stating that it would not examine assessing orders when an alternative statutory remedy of appeal is available. The petitioner was granted liberty to avail the statutory remedy.
Facts
The petitioner, M/s. Ramada, filed a writ petition challenging penalty and assessment orders (Ext.P17 to P19) issued by tax authorities under the Kerala Tax on Luxuries Act for the assessment years 2015-16, 2016-17, and 2017-18.
Key Issues
The key legal issue was whether a writ petition challenging tax assessment orders should be entertained when an effective alternative statutory remedy of appeal is available to the petitioner.
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 20TH DAY OF OCTOBER 2023 / 28TH ASWINA, 1945 WP(C) NO. 30883 OF 2022 PETITIONER: M/S. RAMADA, AGED 40 YEARS PUNNAMADA, ALAPPUZHA -685 612 REPRESENTED THROUGH THE AUTHORIZED SIGNATORY BONNY ALOYSIUS BY ADV P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE STATE TAX OFFICER (INT), SQUAD NO.1, STATE GST DEPARTMENT, ALAPPUZHA, PIN – 688 001. 2 THE STATE TAX OFFICER (LT), STATE GST DEPARTMENT, LUXURY TAX BSNL BHAVAN, HEAD POST OFFICE, ALAPPUZHA -688 001, PIN – 688 001. 3 THE JOINT COMMISSIONER, STATE GST DEPARTMENT, ALAPPUZHA, PIN – 688 001. 4 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, ASHRAMAM, KOLLAM -691002, PIN – 691 002. 5 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, 4TH FLOOR, CIVIL STATION, ANNEXE BUILDING, EAST OF TOWN SQUARE, ALAPPUZHA 688 013, PIN – 688 013. OTHER PRESENT: JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30883 OF 2022 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 30883 OF 2022 -----------------------------
The judgment continues below.
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