The Kattoor Service Co-Operative Bank Limited No.426 vs. The Deputy Commissioner
Held
The High Court declined to interfere with the penalty notices at this stage, holding that the petitioner had an effective alternate remedy to reply to the notices and get the matter adjudicated before the adjudicating authority. All factual and legal contentions could be raised there.
Facts
The petitioner filed a writ petition challenging penalty notices issued under the GST Act for various financial years. The petitioner had also submitted replies to these penalty notices to the respondent authorities.
Key Issues
Whether the High Court should exercise its writ jurisdiction under Article 226 to quash penalty notices issued under the GST Act when an effective alternate remedy of adjudication is available.
Sections Cited
GST 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 FRIDAY, THE 27TH DAY OF NOVEMBER 2020 / 6TH AGRAHAYANA, 1942 WP(C).No.26273 OF 2020(H) PETITIONER/S: THE KATTOOR SERVICE CO-OPERATIVE BANK LIMITED NO.426 REPRESENTED BY ITS SECRETARY VIJAYAKUMAR T. V., AGED 53 YEARS, KATTOOR P. O., THRISSUR DISTRICT, KERALA, PIN - 680 702. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, SGST DEPARTMENT, IRINJALAKUDA - 680 125. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 685001 3 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 4 THE SECRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. OTHER PRESENT: SC : THOMAS MATHEW NELLIMOOTIL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26273 OF 2020(H) 2 JUDGMENT
The petitioner has approached this Court impugning penalty notices issued to him unde
The judgment continues below.
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