Thrissur Fashion Jewellery vs. Assistant Commissioner
Held
The High Court dismissed the writ petition, holding that the natural justice arguments involved disputed facts already considered by the assessing officer. It emphasized that such factual disputes are not suitable for Article 226 jurisdiction, especially when an alternate statutory remedy under Section 107 exists.
Facts
Petitioner, a gold ornament dealer, challenged an assessment order imposing a penalty under Section 74(9) of the CGST Act following an inspection. The challenge was based on alleged suppression of turnover and violation of natural justice due to non-provision of all documents used against them.
Key Issues
Whether the assessment order was vitiated by a violation of natural justice due to non-provision of documents, and whether the writ petition was maintainable given the disputed facts and the availability of an alternate statutory appeal remedy.
Sections Cited
Section 74(1), Section 74(9), Section 107, Article 226
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 7TH DAY OF OCTOBER 2021 / 15TH ASWINA, 1943 WP(C) NO. 19934 OF 2021 PETITIONER : THRISSUR FASHION JEWELLERY, NEAR AKSHAYA SHOPPING COMPLEX, NEYYATTINKARA.P.O, THIRUVANANTHAPURAM-6950121, REPRESENTED BY JOSE PAUL.C.J, MG.PARTNER. BY ADVS. P.S.SOMAN T.RADHAMONY B.PRABHAKARAN NANCY PRABHAKAR RESPONDENTS : 1 ASSISTANT COMMISSIONER SQUAD-III, STATE GOODS AND SERVICE TAX DEPARTMENT, NEYYATTINKARA.P.O, THIRUVANANTHAPURAM – 695 121. 2 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. 3 THE COMMISSIONER OF STATE TAX, GOVERNMENT OF KERALA, TAX TOWER, KARAMANA.P.O, THIRUVANANTHAPURAM, PIN-695002. BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19934 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.19934 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 7th day of October, 2021 JUDGMENT Petitioner challenges Ext.P9 order of assessment issued by the first responde
The judgment continues below.
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