Abdurahim vs. The Assistant State Tax Officer
Held
The High Court held that it cannot adjudicate disputed facts in a writ petition under Article 226 of the Constitution. It affirmed that the petitioner's proper remedy is to pursue the statutory appeal under Section 107 of the CGST Act.
Facts
The petitioner challenged an order issued under Section 130 of the CGST Act, alleging that the respondent mechanically passed the order despite a detailed reply. This writ petition was filed after a previous adverse judgment, as the impugned order was not in the petitioner's possession at that time.
Key Issues
Whether the High Court, in its writ jurisdiction, can set aside an order passed under Section 130 of the CGST Act when it involves disputed facts and a statutory appeal remedy is available.
Sections Cited
Section 130, Section 130(2), Section 107
AI-generated summary — verify with the full judgment below
WP(C) NO. 2119 OF 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 21ST DAY OF JANUARY 2022 / 1ST MAGHA, 1943 WP(C) NO. 2119 OF 2022 PETITIONER/S: ABDURAHIM, AGED 43 YEARS PROPRIETOR, M/S. PLATINUM TRADE LINKS, 369B, MARAYAMKUNNU, KAPPUR, PALAKKAD-679 552. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER, MOBILE SQUAD MANJESHWAR, STAATE GOODS AND SERVICES TAX DEPARTMENT, KASARGOD-671 323. 2 THE STATE TAX OFFICER, MOBILE SQUAD MANJESHWAR, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARGOD-671 323. 3 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. OTHER PRESENT: SMT.THUSHARA JAMES .SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2119 OF 2022 2 BECHU KURIAN THOMAS, J. ======================== W.P.(C)No.2119 of 2022 ------------------------------------------------ Dated this the 21st day of January, 2022 JUDGMENT Despite the petitioner having suffered an adverse judgment of this Court in the for
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