Sheetal Jain vs. The State Of Kerala
Held
The Court dismissed the writ petition, holding that the show cause notice was merely an initial step. The petitioner was obligated to first file a reply and undergo adjudication before rushing to the High Court.
Facts
The petitioner challenged a show cause notice issued under Section 130 of the GST Act, raising various contentions against its legality. The petitioner sought to invoke the writ jurisdiction of the High Court under Article 226 of the Constitution.
Key Issues
Whether a writ petition challenging a show cause notice issued under Section 130 of the GST Act is maintainable without exhausting the primary remedy of filing a reply and seeking adjudication.
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 A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 15TH DAY OF DECEMBER 2020 / 24TH AGRAHAYANA, 1942 WP(C).No.27904 OF 2020(K) PETITIONER: SHEETAL JAIN AGED 34 YEARS S/O SITAL JEWELLERS, HAVING ITS REGISTERED OFFICE AT 13/35-5,SRI. RAJENDRA COMPLEX MANDAPALA STREET, NELLORE, ANDHRAPRADESH 524 001 BY ADVS. SRI.T.S.SARATH SRI.MANU RAMACHANDRAN SRI.R.RAJESH (VARKALA) RESPONDENTS: THE STATE OF KERALA STATE GOODS & SERVICES TAX DEPARTMENT REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, THIRUVANANTHAPURAM 695 002 2 OFFICE OF THE STATE TAX OFFICER STATE GOODS SERVICES TAX DEPARTMENT REVENUE TOWERS, NEDUMAGAD THIRUVANANTHAPURAM- 695541 GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING
2 WP(C).No.27904 OF 2020(K) JUDGMENT The petitioner has approached this Court aggrieved by Ext.P2 show cause notice under Section 130 of the GST, Act. Although various contentions are raised in the writ petition in its challenge against the notice, I am of the view that since Ext.P2 is only a notice, it is obligatory
The judgment continues below.
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