Nedumbilly Vijayadevi Ashadevi vs. State Of Kerala
Held
The High Court held that the petitioner had an efficacious alternative remedy of appeal under Section 107 of the CGST Act against the impugned order. The petitioner was therefore relegated to avail this statutory remedy, and the writ petition was permitted to be withdrawn.
Facts
The petitioner's GST registration was cancelled, and their subsequent application for revocation of the cancellation was rejected. Challenging this rejection order, the petitioner filed a writ petition before the High Court.
Key Issues
Whether a writ petition challenging an order rejecting an application for revocation of GST registration cancellation should be entertained when an alternative statutory remedy of appeal is available under Section 107 of the CGST Act.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 07TH DAY OF DECEMBER 2020 / 16TH AGRAHAYANA, 1942 WP(C).No.23844 OF 2020(E) PETITIONER/S: NEDUMBILLY VIJAYADEVI ASHADEVI AGED 53 YEARS D/O.VIJAYADEVI, PROPRIETOR, MEDICARE SURGICALS, PMC VII/499C, MINI CIVIL STATION ROAD, PERUMBAVOOR, ERNAKULAM-683544 BY ADVS. SRI.SHINU J.PILLAI SMT.S.SUJA SHRI.MARIYA RAJAN SMT.AISWARYA JAMES RESPONDENT/S: 1 STATE OF KERALA REP.BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001 2 STATE TAX OFFICER OFFICE OF THE ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE PERUMBAVOOR, PIN-683 542 OTHER PRESENT: SMT.JASMIN.M.M, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.23844 OF 2020(E) 2 JUDGMENT Dated this the 7th day of December 2020 Concededly, against the impugned order, petitioner has a remedy of an appeal under Section 107 of the CGST Act. Faced with the situation, petitioner is relegated to avail the remedy of an appeal. Accordingly, the writ petition is permitted to withdrawn with the liberty aforementioned. S
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.