Poulose Kallely Pallappan vs. State Of Kerala
Held
The Court found that no order had been passed against the petitioner. Therefore, the writ petition was considered misconceived and non-maintainable.
Facts
The petitioner received a Show Cause Notice regarding input tax credit and filed a reply. Subsequently, a reminder notice was issued, giving an opportunity to appear in person.
Key Issues
Whether a writ petition is maintainable when no final order has been passed by the authorities against the petitioner.
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 MONDAY, THE 16TH DAY OF OCTOBER 2023 / 24TH ASWINA, 1945 WP(C) NO. 31800 OF 2023 PETITIONER: POULOSE KALLELY PALLAPPAN, AGED 62 YEARS, S/O. PAILAPPAN KALLELY PARIYARAM, PARIYARAM, THRISSUR, KERALA – 680721. PROPRIETOR OF KALLELY TIMBERS, 1/138-B, PARIYARAM, THRISSUR, KERALA, PIN – 680721. BY ADV. SRI. NIFFIN P. KAREEM RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANATHAPURAM -695002 REPRESENTED BY GOVERNMENT PLEADER, HIGH COURT OF KERALA, ERNAKULAM – 682031. 2 OFFICE OF THE STATE TAX OFFICER, DEPARTMENT OF SGST KERALA, CHALAKUDY, PIN – 680307. BY ADV. SMT. JASMINE M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 31800 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No.31800 of 2023 ------------------------- Dated this the 16th day of October, 2023 JUDGMENT
The present writ petition has been filed impugning Exhibit P-4 Show Cause Notice in Form GST DRC – 01 dated 18.02.2022
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.