Sri Kubera Constructions PVT. LTD. vs. State Of Kerala
Held
The High Court held that the assessment orders were validly passed under Section 62 of the CGST Act due to the petitioner's failure to file returns. It declined to entertain the writ petition, citing the availability of an effective alternate remedy of appeal, but granted a three-week stay on recovery to allow the petitioner to file an appeal.
Facts
The petitioner challenged best judgment assessment orders (Exts.P24 and P25) passed under the CGST Act, 2017, claiming they were based on past assessments and ignored their filed returns, leading to an exaggerated demand. A recovery notice (Ext.P27) was also issued.
Key Issues
Whether assessment orders passed under Section 62 of the CGST Act can be challenged in a writ petition when an effective alternate remedy of appeal is available, and if such best judgment assessments are valid despite claims of filed returns.
Sections Cited
Section 62
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 WEDNESDAY, THE 11TH DAY OF DECEMBER 2019 / 20TH AGRAHAYANA, 1941 WP(C).No.33446 OF 2019(E) PETITIONER: SRI KUBERA CONSTRUCTIONS PVT. LTD., BALAJI CELEBRATION 'B' WING, NEAR GANAPATI MANDIR, VISHRAMBAG-SANGLI-416415, REPRESENTED BY ITS BUSINESS DEVELOPMENT OFFICER M.K.SASIDHARAN, AGED 55 YEARS, S/O.M.K.KUMARAN, RESIDING AT MUCKOLA NIVAS, MUNDOOR.P.O., TRICHUR-680541, KERALA. BY ADVS. SRI.GEORGE VARGHESE(PERUMPALLIKUTTIYIL) SRI.A.R.DILEEP SRI.P.J.JOE PAUL SRI.MANU SRINATH SRI.RAJAN G. GEORGE RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 PRINCIPAL SECRETARY TO GOVERNMENT OF KERALA, STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 COMMISSIONER OF STATE GOODS AND SERVICES TAX, TAX TOWERS, 4TH FLOOR, KARAMANA, TRIVANDRUM-695002. 4 ASSISTANT COMMISSIONER OF STATE TAX, TAX TOWER, 4TH FLOOR, KARAMANA, TRIVANDRUM-695002. 5 INSPECTING ASSISTANT COMMISSIONER, SGST DEPARTMENT, TAX TOWER, 4TH FLOOR, KARAMANA, TRIVANDRUM-695002. 6 STATE TAX OFFICER, STO-3, FIRST CIRCLE, SGST DE
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