Mas Make Polymers vs. The Commercial Tax Officer
Held
The High Court held that the writ petition was not maintainable due to the availability of an effective alternative statutory remedy of filing a Second Appeal. The Court directed the petitioner to pursue the Second Appeal, granting liberty to file a delay condonation application, and deferred recovery for one month to facilitate this.
Facts
The petitioner challenged an appellate order (Ext.P3) issued by the 2nd respondent, arguing that it failed to consider the specific grounds pleaded in their appeal (Ext.P2) against assessment/penalty orders. They sought to set aside Ext.P3 and direct the Appellate Authority to reconsider their appeal.
Key Issues
Whether a writ petition under Article 226 of the Constitution of India is maintainable to challenge an appellate order when an effective alternative statutory remedy of a Second Appeal is available to the petitioner.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN THURSDAY, THE 12TH DAY OF AUGUST 2021 / 21ST SRAVANA, 1943 WP(C) NO. 16523 OF 2021 PETITIONER: MAS MAKE POLYMERS VELLALACHIPOTTA, ELAPPULLI, EDUPPUKULAM P.O, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, K.P.ABDUL SALEEM. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) RAHUL A. APARNA ANIL RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER (NOW RE-DESIGNATED AS STATE TAX OFFICER), 3RD CIRCLE, GST OFFICE COMPLEX, NEAR CIVIL STATION, PALAKKAD, PIN-678001. 2 THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, GST OFFICE COMPLEX, NEAR CIVIL STATION, PALAKKAD, PIN-678001. SMT. THUSHARA JAMES - SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16523 OF 2021 2 JUDGMENT The petitioner has approached this Court impugning Ext.P3 order of the 2nd respondent Appellate Authority, asserting that the said order, though dated 14.10.2020, was received by them only on 12.07.2021. The petitioner says that even though, in Ext.P2 Memorandum of Appeal, the grounds for the challenge of the assessment were specifically pleaded, none
The judgment continues below.
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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.