Parisons Agrotech Private Limited, Represented By Its Director N K Mohammed Ali vs. Union Of INDIA, Represented By The Secretary
Held
The Court held that the petitioner should first avail the statutory remedy of appeal. The period from the filing of the writ petition until the judgment was excluded for limitation purposes.
Facts
The petitioner challenged an order denying transitional credit claimed via TRAN-1, citing a Supreme Court judgment. The respondents argued that the petitioner should first approach the First Appellate Authority.
Key Issues
Whether the writ petition is maintainable when an alternative statutory remedy of appeal is available. Whether the petitioner should be allowed to file a first appeal after the writ petition period is excluded for limitation.
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 GOPINATH P. FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 WP(C) NO. 8507 OF 2023 PETITIONER: PARISONS AGROTECH PRIVATE LIMITED, REPRESENTED BY ITS DIRECTOR N K MOHAMMED ALI, 6/1183, KUNHIPARI BUILDING, CHEROOTTY ROAD, KOZHIKODE, PIN – 673 032. BY ADVS. K.P.ABDUL AZEES AKHIL SURESH T.ARCHANA BABY SAHLA B. RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, 3RD FLOOR JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI, PIN – 110 001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN – 110 001. 3 STATE OF KERALA. REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 4 THE STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE, PIN – 673 006. BY ADVS M.ALFRED LIONEL WINSTON (SC)(FOR R1 AND R2) JASMINE M.M (GP) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.8507/2023 2 JUDGMENT The petitioner has approache
The judgment continues below.
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