S.K. Eldhose (Skaria Karikkamattathil Eldhose) vs. The State Tax Officer
Held
The High Court upheld the Single Judge's dismissal of the writ petition, ruling that the assessment order was duly communicated via the GST portal. The appellant failed to avail the statutory appeal remedy within the prescribed time and could not bypass the statutory scheme by feigning ignorance, especially when an effective alternative remedy was available.
Facts
A proprietary concern was issued a demand for excess input tax credit for 2017-2018, leading to a revenue recovery notice. The appellant challenged this notice in a writ petition, claiming non-receipt of the assessment order, which prevented it from filing a statutory appeal.
Key Issues
Whether a writ petition is maintainable against a revenue recovery notice when the underlying assessment order was communicated through the GST portal, but the taxpayer failed to file a statutory appeal within the limitation period, claiming non-receipt of the order.
Sections Cited
Section 61, Section 16(2)(c), Section 73, Section 170, Article 226
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. WEDNESDAY, THE 2ND DAY OF AUGUST 2023 / 11TH SRAVANA, 1945 WA NO. 1380 OF 2023 AGAINST THE JUDGMENT DATED 27.06.2023 IN WP(C) 18803/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: S.K. ELDHOSE (SKARIA KARIKKAMATTATHIL ELDHOSE), AGED 45 YEARS KARIKKAMATTATHIL HOUSE, MEKKADAMPU P.O., VALAKOM, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN – 682316 BY ADVS. SRI.AJI V.DEV SRI..G.SHAJI SRI.ALAN PRIYADARSHI DEV SRI.S.SAJEEVAN RESPONDENTS/RESPONDENTS: 1 THE STATE TAX OFFICER, WORKS CONTRACT, STATE G.S.T DEPARTMENT, STATE GST COMPLEX, BAZAR ROAD, MATTANCHERRY - 682 002 [PRESENTLY RE-DESIGNATED AS ASSISTANT COMMISSIONER OF STATE TAX, TAXPAYER SERVICES CIRCLE, STATE GST DEPARTMENT, MINI CIVIL STATION, MUDAVOOR -P.O, MUVATTUPUZHA ], PIN – 686669 2 THE DEPUTY COMMISSIONER OF STATE TAX , (ARREAR RECOVERY), STATE G.S.T DEPARTMENT, MINI CIVIL STATION, ALUVA, PIN – 683101 3 JOINT COMMISSIONER OF STATE TAX, TAXPAYER SERVICES, MINI CIVIL STATION, ALUVA, PIN – 683101 4 THE COMMISSIONER OF STATE TAX, T
The judgment continues below.
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