Joshy Varghese vs. State Of Kerala
Held
The High Court declined to interfere with the appealable order by invoking its extraordinary jurisdiction under Article 226 of the Constitution, directing the petitioner to approach the appropriate statutory authority with an application in accordance with law.
Facts
The petitioner challenged an order (Ext.P8) issued under Section 129(3) of the CGST Act, 2017, which was a demand for tax and penalty. This order was issued on November 14, 2022.
Key Issues
Whether the High Court should exercise its extraordinary writ jurisdiction under Article 226 to quash an appealable order passed under Section 129(3) of the CGST Act when a statutory alternative remedy is available.
Sections Cited
Section 129(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 1ST DAY OF MARCH 2023 / 10TH PHALGUNA, 1944 WP(C) NO. 6967 OF 2023 PETITIONER: 1 JOSHY VARGHESE AGED 60 YEARS S/O. VARGHESE THELAKKADAN HOUSE, MALAMURY, PULLUVAZHY, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN - 683541 BY ADVS. K.SIMOD SIVAN GIMMY P ANTONY DIVYA RAVINDRAN RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT,SECRETARIAT,THIRUVANTHAPURAM, PIN - 655001 2 CENTRAL BOARD OF INDIRECT TAXES GST POLICY WING,NORTH BLOCK NEW DELHI,PIN – 110001 REPRESENTED BY PRINCIPAL COMMISSIONER, 3 STATE OF KERALA TAXES DEPARTMENT GOVT. SECRETARIAT TRIVANDRUM, PIN – 695001 REPRESENTED BY ITS SECRETARY 4 THE ASSISTANT STATE TAX OFFICER (INT) STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.111, DEVIKULAM, IDUKKI, PIN - 685613 BY ADV. DR. THUSHARA JAMES, SR. GOVERNMENT PLEADER SRI. SREELAL N. WARRIER SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.6967 of 2023 2 T.R. RAVI, J. ------------------------------------ W.P.(C.) No.6967 of 2023 ------------------------------------ D
The judgment continues below.
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