M/S Mundeth Plyboards. vs. 1. The State Tax Officer
Held
The High Court dismissed the writ petition, stating that the petitioners failed to avail the statutory remedy of appeal against the assessment order. However, it permitted the petitioners to approach the Commissioner under Section 80 of the GST Act, 2017, for payment of the dues in instalments.
Facts
The petitioners challenged a revenue recovery notice for GST dues amounting to Rs. 1,39,35,225/- through a writ petition filed under Article 226 of the Constitution of India.
Key Issues
Whether a writ petition challenging a revenue recovery notice for GST dues is maintainable when the petitioner has not exhausted the statutory remedy of appeal against the underlying assessment order.
Sections Cited
Section 80 of the GST Act, 2017
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 14TH DAY OF SEPTEMBER 2023 / 23TH BHADRA, 1945 WP(C) NO. 29914 OF 2023 PETITIONER/S: 1 M/S MUNDETH PLYBOARDS. REPRESENTED BY ITS MANAGING PARTNER MR. M.A. RAFEEQ O.P. NO. IV/ X/625, EDAVOOR P.O., KOOVAPPADY. ERNAKULAM DIST., PIN - 683544 2 M.A. RAFEEQ AGED 55 YEARS S/O ABOOBACKER (LATE) MUNDETH HOUSE EDAVOOR. P.O., KOOVAPPADY. ERNAKULAM DIST. PIN - 683 544, PIN - 683544 BY ADV N.S.REHNA RESPONDENT/S: 1
THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR, ERNAKULAM DIST., PIN - 683542 2 THAHASILDAR KUNNATHUNADU THALUK PERUMBAVOOR, ERNAKULAM DIST., PIN - 683542 OTHER PRESENT: RESHMITA RAMACHANDRAN -GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
J U D G M E N T Dated this the 14th day of September, 2023
Heard Ms.N.S. Rehna, learned counsel for petitioners as well as Ms. Reshmita Ramachandran Government Pleader learned appearing for the respondents.
This writ
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.