Total Oil Indian PVT LTD vs. The Deputy Commissioner Of State Tax
Held
The Division Bench confirmed the Single Judge's decision, finding no reason to take a different view on the alleged natural justice violation. However, it clarified that the appellant's leave to move the competent authority for appropriate reliefs remained unaffected.
Facts
The appellant challenged a series of orders (Ext.P2) before a Single Judge, alleging a violation of natural justice. The Single Judge declined to entertain the writ petition, leading to this appeal.
Key Issues
The key issue was whether the principles of natural justice were violated in the original orders and if the Single Judge correctly declined to entertain the writ petition on that ground.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 25TH DAY OF FEBRUARY 2022 / 6TH PHALGUNA, 1943 WA NO. 79 OF 2022 AGAINST THE ORDER/JUDGMENT IN WP(C) 26443/2021 OF HIGH COURT OF KERALA APPELLANT/S: M/S. TOTAL OIL INDIAN PVT LTD (NOW KNOWN AS TOTAL ENERGIES MARKETING INDIA PRIVATE LIMITED) VANNAMADA, PALAKKAD REPRESENTED BY ITS MANAGER (TAXATION) ARUN K VISHWAKARMA BY ADVS. S.K.DEVI M.RAJ MOHAN SANTHOSH P.ABRAHAM SHANMUGHAM D. JAYAN P.K.MAYA DEVI RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT (KERALA) SPECIAL CIRCLE, PALAKKAD 678 001 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT (KERALA) KOZHIKODE 675 001 OTHER PRESENT: SR GP . V.K. SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA NO. 79 OF 2022 -2- J U D G M E N T S.V.Bhatti,J. The writ petitioner is the appellant. The learned Single Judge through the judgment impugned in the appeal declined to entertain the writ petition filed by the appellan
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.