Haris P.A. vs. The State Of Kerala
Held
The High Court upheld the Single Judge's decision regarding the applicability of res judicata and the availability of statutory remedy. However, it granted the appellant one month to file an appeal under Section 107 and directed that the assessment orders (Ext.P7 series) be kept in abeyance until then.
Facts
The appellant's GST registration was cancelled, and assessment orders under Section 62 were issued due to non-filing of returns. A previous writ petition challenging these orders was dismissed, directing the appellant to avail the statutory appeal remedy under Section 107. The appellant filed a second writ petition, which the Single Judge dismissed on grounds of res judicata and suppression of facts.
Key Issues
Whether a second writ petition challenging the same assessment orders is maintainable after a previous writ petition was dismissed directing the petitioner to avail statutory remedy, and whether the principle of res judicata applies.
Sections Cited
Section 45, Section 52, Section 62, Section 107
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 27TH DAY OF JULY 2022 / 5TH SRAVANA, 1944 WA NO. 316 OF 2022 WP(C) 17356/2021 OF HIGH COURT OF KERALA APPELLANT/S: HARIS P.A., AGED 34 YEARS SON OF ABDUL RAHMAN, PROPRIETOR, PULICKAL INDUSTRIES 6/425, THIRUVILWAMALA, PAMADI WEST, THRISSUR DISTRICT 680 594 BY ADVS.K.P.PRADEEP HAREESH M.R. RASMI NAIR T. T.T.BIJU/T.THASMI M.J.ANOOPA RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIATE THIRUVANNATHAPURAM KERALA 695 001 2 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, KERALA 695 002 3 STATE TAX OFFICER, THE STATE TAX OFFICER WADAKKANCHERY KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, WADAKKANCHERY, THRISSUR 680 582 4 CHIEF COMMISSIONER OF CENTRAL TAXES (CGST) AND CENTRAL EXCISE) CENTRAL REVENUE BUILDING, I.S PRESS ROAD, COCHIN ERNAKULAM 682 018 THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA NO. 316 OF 2022.
The judgment continues below.
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