Sri Sheetal Jain vs. State Of Kerala
Held
The High Court upheld the Single Judge's decision, agreeing that the writ petition was not maintainable. The Court noted that the GST Act provides a statutory remedy of appeal against orders made under Section 130, and the appellant should pursue that remedy.
Facts
The appellant challenged an order passed under Section 130 of the GST Act by filing a writ petition, which was dismissed by a learned Single Judge. This writ appeal was filed against the Single Judge's judgment.
Key Issues
The key legal issue was the maintainability of a writ petition challenging an order under Section 130 of the GST Act when an alternative statutory appeal remedy is available under the Act.
Sections Cited
Section 130
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, 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 f
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.