M/S. Sona Bus Body Works vs. Intelligence Officer
Held
The High Court dismissed the writ appeal, affirming the single Judge's decision. It found no exceptional circumstances to warrant intervention under Article 226 of the Constitution of India, as an effective alternate statutory remedy of appeal was available. The Court directed the Appellate Tribunal to process appeals if filed within two weeks with the tax amount (excluding interest).
Facts
The appellant challenged assessment orders for 2000-2001 and 2003-2004 passed under Section 17D (Fast Track Assessment Procedure) of the Kerala General Sales Tax Act, 1963 (KGST Act). The single Judge had relegated the appellant to the alternate remedy of appeal before the Sales Tax Appellate Tribunal under Section 17D(5) of the KGST Act. This writ appeal challenged that decision.
Key Issues
Whether the High Court should intervene under Article 226 against assessment orders when an alternate statutory remedy of appeal is available under the Kerala General Sales Tax Act, 1963.
Sections Cited
Section 17D, Section 17D(5), Article 226
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 24TH DAY OF AUGUST 2023 / 2ND BHADRA, 1945 WA NO. 1500 OF 2023 AGAINST THE ORDER/JUDGMENT WP(C) 26303/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: 1 M/S. SONA BUS BODY WORKS PERAMANGALAM, THRISSUR DISTRICT REPRESENTED BY ITS PROPRIETOR, N.I. JOSEPH.S/O. N. A. INASU, 56 YEARS, RESIDING AT NADIKKARA HOUSE, THALORE, THRISSUR DISTRICT-680 306, PIN - 680545 2 M/S. SONA BUS BODY WORKS PERAMANGALAM, THRISSUR DISTRICT REPRESENTED BY ITS PROPRIETOR, N.I. JOSEPH.S/O. N. A. INASU, 56 YEARS, RESIDING AT NADIKKARA HOUSE, THALORE, THRISSUR DISTRICT., PIN - 680545 BY ADVS. K.J.ABRAHAM NIKHIL JOHN AKHIL SHAJI RESPONDENTS/RESPONDENTS: 1 INTELLIGENCE OFFICER SQUAD NO. II, DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE P.O, THRISSUR DISTRICT, PIN - 680004 2 THE FAST TRACK TEAM STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, POTHOOLE P.O, THRISSUR DISTRICT. REPRESENTED THE BY JOINT COMMISSIONER, TAX PAYERS SERVICES, STATE GST. DEPARTMENT, POOTHOLE, TRISSUR -, PIN - 680004 THE COMMISS
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