Sreeram Kitchen Appliances vs. The Asst State Tax Officer
Held
The High Court dismissed the writ petition, relegating the petitioner to their alternate remedy of appeal. The Court held that factual aspects needed to be verified by the appellate authority.
Facts
The petitioner challenged an order (Ext.P6) issued under Section 129(3) of the GST Act, which likely followed the detention and verification of goods. The writ petition raised various contentions against this order.
Key Issues
Whether a writ petition challenging an order under Section 129(3) of the GST Act should be entertained when factual aspects require verification by an appellate authority.
Sections Cited
Section 129(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 21ST DAY OF DECEMBER 2020 / 30TH AGRAHAYANA, 1942 WP(C).No.28562 OF 2020(U) PETITIONER/S: SREERAM KITCHEN APPLIANCES V/531, PIRAYIRI, CHUNGAM, PIRAYIRI, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, A.S.VAIDYANATHAN, AGED 68, S/O.LATE A.P.SUBRAMANIAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST STATE TAX OFFICER SQUAD NO.V, PALAKKAD-678 001. 2 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. OTHER PRESENT: G.P.:DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.28562 OF 2020(U) 2
JUDGMENT The petitioner has approached this Court aggrieved by Ext.P6 order passed under Section 129(3) of the GST Act. Although various contentions are raised in the writ petition in its challenge against Ext.P6 order, I am of the view that against Ext.P6 order the petitioner must be relegated to its alternate remedy inasmuch as there are factual aspects that are to be verified by the appellat
The judgment continues below.
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