Cav Hardwares vs. The Assistant Commissioner
Held
The High Court, noting that the impugned assessment order was appealable under the KVAT Act, allowed the petitioner to withdraw the writ petition. The Court granted liberty to the petitioner to file a statutory appeal before the appropriate Appellate Authority under the KVAT Act.
Facts
The petitioner, whose GST registration was cancelled after stopping business, was assessed under Section 25(1) of the KVAT Act, 2003, for the period 2017-2018. The assessment order found that the petitioner had not provided evidence for damaged closing stock and had sold goods during the VAT period without reflecting them in returns.
Key Issues
Whether a writ petition challenging an assessment order passed under the KVAT Act is maintainable when a statutory appellate remedy is available.
Sections Cited
Section 25(1) of the KVAT Act, 2003
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 12TH DAY OF FEBRUARY 2021 / 23RD MAGHA,1942 WP(C).No.1516 OF 2021(L) PETITIONER: CAV HARDWARES CHAKKARAKULAM, THANNEERMUKKAM ROAD, CHERTHALA-688 524, REPRESENTED BY ITS PROPRIETOR SRI. THOMAS C VARGHESE. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, CHERTHALA-688 524. 2 THE JOINT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, RAMACHANDRA COMPLEX, NEAR VAZHICHERRY BRIDGE, ALAPPUZHA-688 001. 3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA PO, THIRUVANANTHAPURAM-695 002. GP-- THUSHARA JAMES . THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.1516 OF 2021(L) 2 JUDGMENT Dated this the 12th day of February 2021 Heard the learned counsel for the petitioner as well as the learned Government Pleader appearing for the respondents.
On 31.03.2018, the petitioner has stopped business and vide order at Ext.P4 dated 20.12.2018, his registration has been cancelled. The petitioner h
The judgment continues below.
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