Thrissur Fashion Jwellery vs. Assistant Commissioner
Held
The High Court declined to entertain the writ petitions, noting that the contentions involved disputed questions of fact which could be effectively adjudicated in a statutory appeal under Section 107 of the CGST Act. The Court emphasized the availability of an alternative remedy and its disinclination to exercise writ jurisdiction in such cases.
Facts
The petitioner challenged penalty orders issued under Section 74 of the CGST/SGST Act for alleged tax evasion in 2017-18 and 2018-19. The primary contention was a violation of natural justice due to non-service of documents used as the basis for imposing the penalty.
Key Issues
Whether a writ petition is maintainable when disputed facts regarding non-service of documents and violation of natural justice are raised, and an alternative statutory appellate remedy is available under the CGST Act.
Sections Cited
Section 74, Section 107
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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 BECHU KURIAN THOMAS WP(C) NO. 19172 OF 2021 PETITIONER/S: THRISSUR FASHION JWELLERY NEAR AKSHAYA SHOPPING COMPLEX, NEYYATTINKARA P. O., THIRUVANANTHAPURAM - 695 121, 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 & SERVICE TAX DEPARTMENT, NEYYATTINKARA P. O., THIRUVANANTHAPURAM - 695 121. 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. 3 THE COMMISSIONER OF STATE TAX GOVERNMENT OF KERALA, TAX TOWER, KARAMANA P. O., THIRUVANANTHAPURAM, PIN - 695 002. OTHER PRESENT: SRGP.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.09.2021, ALONG WITH WP(C).19199/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19172 & 19199 OF 2021 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WP(C) NO. 19199 O
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