Capital Steels v. The Assistant State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 28TH DAY OF MARCH 2022 / 7TH CHAITHRA, 1944 WP(C) NO. 10648 OF 2022 PETITIONER: M/S.CAPITAL STEELS T.B. ROAD, CHANGANACHERRY, KOTTAYAM, REPRESENTED BY ITS MANAGING PARTNER, SRI. K.H. MUHAMMED YOUSEF, BY ADVS. AJI V.DEV T.P.ABDUL HAMEED ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER SQUAD NO 11, STATE GOODS & SERVICES TAX DEPARTMENT, KOLLAM AT MINI CIVIL STATION, KOTTARAKARA-691 506. 2 THE STATE TAX OFFICER SQUAD NO 11, STATE GOODS & SERVICES, TAX DEPARTMENT, KOLLAM AT MINI CIVIL STATION, KOTTARAKARA-691 506. 3 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI- 110 001. 5 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001 6 GOODS AND SERVICEX TAX COUNCIL, 5TH FLOOR, TOWER-11, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHAT PLACE, NEW DELHI-110 001. REPRESENTED BY ITS SECRETARY 7 THE MANAGER, AXIS BANK LTD, FIRST FLOOR, KAVALAM BUILDINGS, M.G ROAD, CHANGANACHERRY. OTHER PRESENT: SC-SRI.PAULOCHAN ANTONY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 10648 OF 2022 2 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 10648 of 2022 ---------------------------------------- Dated this the 28th day of March, 2022 JUDGMENT The petitioner is challenging the order issued under Section 129(3) of the Central Goods & Service Tax Act, 2017, produced as Ext.P7. 2. Having regard to the circumstances, I am of the view that this writ petition need not be entertained, since the petitioner has effective and alternative remedy of appeal available under Section 107 of the CGST Act.
Accordingly, the writ petition is dismissed, reserving the liberty of the petitioner to pursue its statutory remedies, in accordance with law. BECHU KURIAN THOMAS JUDGE AJM
WP(C) NO. 10648 OF 2022 3 APPENDIX OF WP(C) 10648/2022 PETITIONER’S EXHIBITS : Exhibit P1 AOF THE TAX INVOICE NO PKD/R/0156/DATED 27.8.2021. Exhibit P2 AOF THE E-WAY BILL NO 561290306152 DATED 27.8.2021. Exhibit P3 AOF THE TAX INVOICE NO SA 225/30.8.2021 ISSUED BY THE PETITIONER.
Exhibit P4 AOF THE E-WAY BILL NO 581290929872 DATED 30.8.2021 GENERATED BY THE PETITIONER.
Exhibit P5 AOF THE REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 30.8.2021. Exhibit P6 AOF THE REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 3.9.2021. Exhibit P7 AOF THE ORDER PASSED IN GST ALONG WITH MOV 09 AND GST ALONG WITH MOV 09 AND PROCEEDINGS BY THE 1ST RESPONDENT DATED 8.11.2021. Exhibit P8 AOF THE BANK GUARANTEE FURNISHED BEFORE THE FIRST RESPONDENT DATED 4.9.2021. Exhibit P8(a) AOF THE BOND FURNISHED IN FORM GST MOV-08 DATED 3.9.2021. Exhibit P9 AOF THE LETTER ISSUED BY THE 2ND RESPONDENT TO THE 7TH RESPONDENT DATED 22.2.2022. Exhibit P10 AOF THE CIRCULAR NO 8 OF 2020 DATED 4.8.2020 ISSUED BY THE COMMISSIONER OF STATE TAX, KERALA AJM //// PA TO JUDGE
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.