Majeed Shanavas vs. Kerala State Electricity Board - Kseb
Held
The High Court declined to entertain the writ petition, holding that the petitioner had an effective alternative statutory remedy of appeal under Section 107(1) of the CGST/SGST Act, 2007, against the impugned orders. The court dismissed the petition without prejudice to the petitioner's right to pursue remedies in accordance with law.
Facts
The petitioner challenged orders (Exts. P3-P5) issued by the Assistant Commissioner of State Tax, which imposed GST penalty and interest totaling Rs. 8,39,798/-. The petitioner sought a waiver of these amounts and argued that the GST notice should not bar the Kerala State Electricity Board from releasing payments due to him.
Key Issues
Whether a writ petition is maintainable to challenge GST penalty and interest orders when an alternative statutory remedy of appeal is available under Section 107(1) of the CGST/SGST Act.
Sections Cited
Section 107(1)
AI-generated summary — verify with the full judgment below
WP(C) NO. 17464 OF 2023 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 31ST DAY OF MAY 2023 / 10TH JYAISHTA, 1945 WP(C) NO. 17464 OF 2023 PETITIONER/S: MAJEED SHANAVAS AGED 41 YEARS S/O ABDUL MAJEED, ERATTAVILA VEEDU, CHENKAVILA, AYIRA P.O., KARODE, THIRUVANANTHAPURAM DIST., PIN - 695502 BY ADV S.JUSTUS RESPONDENT/S: 1 KERALA STATE ELECTRICITY BOARD - KSEB REPRESENTED BY ITS SECRETARY, VYDUTHI BHAVAN, PATTOM, THIRUVANANTHAPURAM, PIN - 695004 2 DEPUTY CHIEF ENGINEER KERALA STATE ELECTRICITY BOARD LTD., TRANSMISSION CIRCLE, POWER HOUSE BUILDING, EAST FORT, THIRUVANANTHAPURAM, PIN - 695023 3 ASSISTANT EXECUTIVE ENGINEER KERALA STATE ELECTRICITY BOARD LTD., 220 KV SUB DIVISION, POTHENCODE, THIRUVANANTHAPURAM, PIN - 695584 4 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, NEYYATTINKARA, THIRUVANANTHAPURAM, PIN - 695121 OTHER PRESENT: gp smt resmitha r chandran ,sc riji rajendran THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17464 OF 2023 2 JUDGMENT The writ petition is filed, inter-alia, to
The judgment continues below.
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