M/S. Madhavaraja Club vs. The State Tax Officer (Luxury Tax)
Held
The High Court held that even if the impugned order was erroneous despite a binding precedent, the petitioner has an alternate and efficacious remedy of statutory appeal. The writ petition was disposed of, granting liberty to the petitioner to prefer an appeal to the Appellate Tribunal as provided by the statute.
Facts
M/s. Madhavaraja Club challenged GST assessment orders, arguing they were passed contrary to a Supreme Court ruling on the doctrine of mutuality applicable to members' clubs, even after the 46th Amendment added Article 366(29-A) to the Constitution. The petitioner contended the writ petition was maintainable despite an alternate remedy due to this binding precedent.
Key Issues
Whether a writ petition challenging a GST assessment order is maintainable despite an alternate remedy, when the order allegedly disregards a binding Supreme Court precedent on the doctrine of mutuality for clubs under Article 366(29-A) of the Constitution.
Sections Cited
None mentioned
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 05TH DAY OF FEBRUARY 2021 / 16TH MAGHA,1942 WP(C).No.2942 OF 2021(P) PETITIONER: M/S. MADHAVARAJA CLUB, ENGLISH CHURCH ROAD, PALAKKAD, REPRESENTED BY ITS SECRETARY, VIMAL VENU. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, PALAKKAD-678 001. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, PALAKKAD-678 001. 3 THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.2942/2021 2 JUDGMENT Dated this the 5th day of February 2021 Heard the learned counsel for the petitioner. He submits that despite availability of alternate remedy prescribed by the statute, this writ petition, as framed and filed, is maintainable
The judgment continues below.
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