Royale Edible Company vs. The State Tax Officer
Held
The Court closed the writ petition, directing the petitioner to pursue their remedy before the 2nd respondent (Joint Commissioner (Appeals)) against Ext.P2 notice. The 2nd respondent was mandated to consider Ext.P3 reply and pass orders within three weeks after compliance with directions in a connected case (W.P.C. No.22593 of 2020), after hearing the petitioner.
Facts
The petitioner, Royale Edible Company, challenged a notice in Form GST ASSMT-10 (Ext.P2) issued by the Joint Commissioner (Appeals) and had filed a reply (Ext.P3) to it. The writ petition also referenced an order rejecting a refund claim (Ext.P1).
Key Issues
The primary issue was whether the High Court should intervene in an ongoing assessment process or direct the petitioner to pursue their statutory remedy before the appellate authority, especially when a reply had already been filed.
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 FRIDAY, THE 18TH DAY OF DECEMBER 2020 / 27TH AGRAHAYANA, 1942 WP(C).No.27160 OF 2020(T) PETITIONER/S: ROYALE EDIBLE COMPANY, ERAVATHOOR ROAD, ANNAMANADA P.O, IRINJALAKUDA, THRISSUR DISTRICT-680 741, REPRESENTED BY ITS MANAGING PARTNER, E.N.GOPAKUMAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, CHALAKUDY, THRISSUR DISTRICT, PIN-680 307. 2 THE JOINT COMMISSIONER (APPEALS), DEPT. OF STATE GST, THEVARA, ERNAKULAM, KOCHI-682 015. 3 THE JOINT COMMISSIONER (APPEALS), DEPT. OF STATE GST, THEVARA, ERNAKULAM, KOCHI-682 015. 4 THE COMMISSIONER OF STATE GST. STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. OTHER PRESENT: GP: THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT Taking note of the judgment of this Court in W.P.C.NO.22593 of 2020 this writ petition is closed without prejudice to the right of the petitioner to pursue his remedy before the 2nd respondent, against Ext.P2 notice serv
The judgment continues below.
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