Sabu Puthen Veedu vs. The Assistant Commissioner Of State Tax

WP(C)/7778/2023HC KeralaGSTCNR KLHC01018229202307 March 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

For Petitioner: ELDHO MATHEW, RASMI NAIR T

AI SummaryDismissed

Held

The High Court dismissed the writ petition, holding that the petitioner could not invoke Article 226 of the Constitution of India after failing to utilize statutory remedies and after a significant delay. The dismissal was without prejudice to the petitioner pursuing other applications permissible by law.

Facts

The petitioner challenged a demand order (Ext.P2) dated 20.12.2021 by filing a writ petition more than a year later, without exhausting available statutory remedies against the order.

Key Issues

Whether a writ petition under Article 226 can be entertained against a demand order when the petitioner has failed to exhaust statutory remedies and filed the petition after a delay of over one year.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 7TH DAY OF MARCH 2023 / 16TH PHALGUNA, 1944 WP(C) NO. 7778 OF 2023 PETITIONER: SABU PUTHEN VEEDU AGED 51 YEARS AMRITHA AGENCIES, 32/13, CHUNNAMBUTHARA, VADAKKANTHARA, PALAKKAD – 678012. BY ADVS. ELDHO MATHEW RASMI NAIR T. RESPONDENT: THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, SECOND CIRCLE, PALAKKAD – 678001. DR. THUSHARA JAMES, SR.GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 7778 OF 2023 2 T.R. RAVI, J. -------------------------------------------- WP(C) No.7778 of 2023 -------------------------------------------- Dated this the 07th day of March, 2023

JUDGMENT The petitioner has approached this Court seeking to quash Ext.P2 order based on Ext.P1. Ext.P2 is the demand raised. The order is dated 20.12.2021. The petitioner has not chosen to exhaust the statutory remedies available against Ext.P2 and after waiting for more than one year the writ petition has been filed. The petitioner cannot be permitted to invoke the jurisdiction under Article 226 of th

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.