Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
MONDAY, THE 26TH DAY OF FEBRUARY 2018 / 7TH PHALGUNA, 1939
WP(C).No. 41316 of 2017
PETITIONER(S)
N.M. SAFIYA
PROPREITRIX, M/S. JMS EXPORTS,
JANATHA MANZIL, NEAR BLOCK OFFICE PARAKODE
KALLEKKAD, PALAKKAD.
BY ADVS.SRI.K.MANOJ CHANDRAN
SRI.P.R.AJITHKUMAR
RESPONDENT(S):
1. STATE TAX OFFICER
FIRST CIRCLE, STATE GST DEPARTMENT, PALAKKAD
KERALA- 678 001.
2. THE DEPUTY COMMISSIONER
STATE GST DEPARTMENT, PALAKKAD, KERALA- 678 001.
R BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-02-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 41316 of 2017 (L)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 17.2.2017
EXHIBIT P2 TRUE COPY OF THE REPLY DATED 15.3.2017
EXHIBIT P3 TRUE COPY OF THE REPLY DATED 20.9.2017
EXHIBIT P4 TRUE COPY OF THE RELEVANT PAGE OF THE LOCAL
DELIVERY BOOK DATED 09.11.2017 EVIDENCING
SUBMISSION OF THE RECORDS
EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED
06.11.2017
EXHIBIT P6 TRUE COPY OF THE ENVELOPE EVIDENCING THE
RECEIPT OF EXT. P5 ASSESSMENT ORDER.
// true copy //
Sd/-
PS TO JUDGE
Kvs/-
P.B.SURESH KUMAR, J.
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W.P.(C).No.41316 of 2017
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Dated this the 26th day of February, 2018
J U D G M E N T Ext.P5 order, which is impugned in this writ petition is appealable under the Kerala Value Added Tax Act. The grounds on which this court would entertain a writ petition under Article 226 of the Constitution challenging orders in the nature of one impugned in the writ petition even when the party has an effective alternative remedy by way of appeal under the statute, have not been made out by the petitioner.
In the circumstances, the writ petition is closed without prejudice to the right of the petitioner to file appeal challenging the impugned order. P.B.SURESH KUMAR, JUDGE.
Kvs/- ////
