Ubaidullah E.P. vs. State Of Ekrala
Held
The High Court declined to interfere with the impugned orders under Article 226 of the Constitution of India, citing the availability of an effective alternate remedy, specifically the second appellate authority under the Kerala Value Added Tax Act. The petitioner was directed to pursue this statutory remedy.
Facts
The petitioner challenged an appellate order (Ext.P8) and a consequential order (Ext.P9) issued under the Kerala Value Added Tax Act. The petitioner had already availed the first appellate remedy and sought to challenge the first appellate authority's order before the High Court.
Key Issues
The key legal issue was whether the High Court should exercise its writ jurisdiction under Article 226 to entertain a challenge against an appellate order when a second appellate remedy was available under the Kerala Value Added Tax Act.
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 08TH DAY OF DECEMBER 2020 / 17TH AGRAHAYANA, 1942 WP(C).No.27335 OF 2020(N) PETITIONER: UBAIDULLAH E.P. AGED 53 YEARS PROPRIETOR, M/S.SMART MOTORS, S/O.E.P.MOYINKUTTY, ELATTUPARAMBIL HOUSE, T B ROAD, VANDOOR, MALAPPURAM - 679 328. BY ADVS. DR.K.P.PRADEEP SHRI.HAREESH M.R. SRI.T.T.BIJU SMT.T.THASMI RESPONDENTS: 1 STATE OF EKRALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- 695 001. 2 TE COMMISSIONER OF GST KERALA STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE TAX OFFICER/COMMERCIAL TAX OFFICER NILAMBUR KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, NILAMBUR, MALAPPURAM - 679 330. 4 DEPUTY COMMISSIONER (APPEALS/FORMERLY KNOWN AS ASSISTANT COMMISSIONER (APPEALS)) STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM CIVIL STATION, MALAPPURAM - 676 505. BY GOVERNMENT PLEADER DR.SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.27335 OF 2020(N) 2 JUDGMENT The petitioner has approache
The judgment continues below.
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