Kohinoor Floors PVT.LTD. vs. State Tax Officer
Held
The High Court declined to entertain the writ petition, noting that Ext.P9 was an appealable order under Section 107 of the CGST Act. It held that an alternative statutory remedy was available, thus dismissing the petition without prejudice to the petitioner's right to pursue an appeal.
Facts
Kohinoor Floors Pvt. Ltd., a GST assessee, challenged an order (Ext.P9) passed by the State Tax Officer under Section 74(9) of the CGST Act. The petitioner alleged the order, concerning transactions of its sister concern, was illegal and arbitrary, passed without proper verification despite a detailed reply.
Key Issues
The key legal issue was whether the High Court should exercise its writ jurisdiction to quash an assessment order when an effective alternative statutory remedy of appeal under the CGST Act was available.
Sections Cited
Section 74(9), Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT The writ petition is filed to quash Ext.P9 order passed by the respondent.
The petitioner’s case is that, it is a Company trading in tile materials and other allied products and is an assessee under the Goods and Services Tax Act. Pursuant to the inspection conducted at the petitioner’s premises by the respondent, they were served with a show cause notice. Although the petitioner filed a detailed reply, the respondent has now passed
The judgment continues below.
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