Adimalylabour Contract Co-Operative Society LTD. No.1682 vs. The State Of Kerala
Held
The High Court declined to entertain the writ petition, holding that it was filed to circumvent the delay in not filing a timely appeal. The Court emphasized that a statutory appellate forum exists for such matters, and a writ petition is not maintainable against an assessment order involving disputed facts when an alternative remedy is available.
Facts
The petitioner, a registered dealer, challenged an assessment order under Section 73 and a subsequent recovery notice via a writ petition. The assessment order demanded tax, interest, and penalty for short payment, but the petitioner failed to file a statutory appeal within the prescribed time.
Key Issues
The primary issue was the maintainability of a writ petition against an assessment order when the petitioner had failed to avail the alternative statutory remedy of appeal within the stipulated time.
Sections Cited
Section 73
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 11TH DAY OF SEPTEMBER 2023 / 20TH BHADRA, 1945 WP(C) NO. 28995 OF 2023 PETITIONER: ADIMALYLABOUR CONTRACT CO-OPERATIVE SOCIETY LTD. NO.1682 X/144, ANCHIL BUILDING, ADIMALY, MANNAMKANDAM, IDUKKI, PIN – 685 561 REPRESENTED BY IT'S SECRETARY, SRI. T.S AMALRAJ BY ADV BLOSSOM MATHEW RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 2 STATE TAX OFFICER TAXPAYER SERVICES CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHEYATHU BUILDING, ADIMALI, IDUKKI, PIN – 685 561. 3 THE STATE TAX OFFICER (ARREAR RECOVERY) STATE G.S.T DEPARTMENT, STATE G.S.T. COMPLEX, KATTAPPANA SOUTH -P.O, IDUKKI, PIN – 685 515. BY ADV JASMINE M.M-GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.28995 of 2023 : 2 : DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 28995 OF 2023 -------------------------------------------- Dated this the 11th day of September, 2023 J U D
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.