Sri Sheetal Jain vs. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 16TH DAY OF MARCH 2021 / 25TH PHALGUNA, 1942 WA.No.489 OF 2021 AGAINST THE JUDGMENT IN WP(C) 1417/2021(B) OF HIGH COURT OF KERALA APPELLANT/S: SRI SHEETAL JAIN, AGED 34 YEARS S/O. DILIP KUMAR, M/S. SRI SITAL JEWELLERS, HAVING ITS REGISTERED OFFICE AT 13/35-5 SRI RAJENDRA COMPLEX, MANDAPALA STREET, NELLORE, ANDHRA PRADESH 524 001 BY ADVS. SRI.JOSE JACOB SHRI.JAZIL DEV FERDINANTO RESPONDENT/S: 1 STATE OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, THIRUVANANTHAPURAM 695 002 2 STATE TAX OFFICER (INTELLIGENCE) MOBILE SQUAD VI, SGST DEPARTMENT, REVENUE TOWERS, NEDUMANGAD, THIRUVANANTHAPURAM, KERALA 695 541 OTHER PRESENT: SR GP MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 16.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.A. No.489/2021 -2- J U D G M E N T Dated this the 16th day of March 2021 S.V. Bhatti, J. Petitioner is the appellant. The learned Single Judge, through the judgment impugned in the appeal, declined to entertain the writ petition filed by the appellant. The petitioner/appellant, in effect, challenges the order made under Section 130 of the GST Act. The scheme of GST Act provides for statutory remedy of appeal against the order made under Section 130 of the GST Act.

W.A. No.489/2021 -3- before the authorities under the GST Act against the order under challenge. The writ appeal is dismissed. However, the case of appellant, as and when presented by way of an appeal, is considered on its merits, in law and facts, without reference to any of the findings recorded by the learned Single Judge in the judgment under appeal. S.V.BHATTI JUDGE BECHU KURIAN THOMAS JUDGE jjj