Judgment
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 the Constitution of India after having failed to prefer statutory remedies available.
The writ petition fails and is dismissed without prejudice to the petitioner preferring appropriate applications permissible by law before the appropriate Forum.
Sd/- T.R.RAVI JUDGE mpm
WP(C) NO. 7778 OF 2023 3 APPENDIX OF WP(C) 7778/2023 PETITIONER’S EXHIBITS Exhibit P1 A TRUE COPY OF THE LEDGER DETAILS OF M/S SRIRAM PET BOTTLES AND RAIN DROPS RO WATER.
Exhibit P2 A TRUE COPY ORDER NUMBER 32DKTPS3877P1ZX/2017-18 DATED 20.12.2021.
Exhibit P3 A TRUE COPY OF THE FORM GST DRC-07 DATED 21.12.2021 ISSUED BY THE RESPONDENT.
Exhibit P4 A TRUE COPY OF THE CIRCULAR NO 183/15/2022- GST DATED 27.12.2022.