Hasbro Clothing PVT. LTD vs. Deputy Commissioner Of State Tax
Held
The High Court dismissed the writ petition, holding it was not maintainable due to the availability of an efficacious statutory remedy of appeal under the KVAT Act. However, the Court granted the petitioner 15 days to file an appeal, directing the appellate authority to decide on merits without considering any delay.
Facts
The petitioner, a wholesale textile dealer, challenged re-assessment orders for the assessment years 2014-15 and 2016-17 under the KVAT and CST Acts. These orders were passed after the appellate authority had remanded the original assessments, and the petitioner subsequently failed to produce the required documents before the assessing authority.
Key Issues
Whether a writ petition challenging re-assessment orders is maintainable when an efficacious statutory remedy of appeal is available under the KVAT Act.
Sections Cited
Article 226
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 TUESDAY, THE 5TH DAY OF SEPTEMBER 2023 / 14TH BHADRA, 1945 WP(C) NO. 29236 OF 2023 PETITIONER/S:
HASBRO CLOTHING PVT. LTDAGED 28 YEARSGROUND FLOOR, CITY CENTRE, THRISSUR-680 001 NOW FUNCTIONING AT BUILDING NO. 8831, DIVISION 40, M.G. ROAD, ERNAKULAM, KOCHI (REPRESENTED BY SRI. EBIN BABU, AUTHORIZED SIGNATORY), PIN - 682035
BY ADVS. LIJO VARGHESE K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 DEPUTY COMMISSIONER OF STATE TAXSPECIAL CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT, THRISSUR, PIN - 680001 2 JOINT COMMISSIONER (APPEALS)STATE GOODS & SERVICE TAX DEPARTMENT, THRISSUR, PIN - 680001 3 DEPUTY COMMISSIONER OF STATE TAXSTATE GOODS & SERVICE TAX DEPARTMENT, CIVIL STATION, KAKKANAD, KOCHI, PIN – 682030
BY GP RASMITHA RAMACHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.29236/2023
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J U D G M E N T
The present writ petition under Article 226 of the Constitution of India has been filed questioning the assessment orders Exts.P7 and P8 i
The judgment continues below.
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