K. Sanalkumar vs. State Tax Officer (Intelligence)
Held
The Court held that the matter involved adjudication of facts, which is not suitable for writ jurisdiction under Article 226. The petitioner was advised to pursue remedies before the Appellate Authority.
Facts
The petitioner's GST assessment for multiple years was finalized by an order under Section 74. The petitioner contended that the assessment was vitiated due to non-supply of recovered data and arbitrary conclusions, despite rectification applications being rejected.
Key Issues
Whether the GST assessment order is vitiated due to non-supply of recovered data and arbitrary conclusions, and if such issues can be adjudicated under Article 226.
Sections Cited
Section 74
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 11TH DAY OF NOVEMBER 2022 / 20TH KARTHIKA, 1944 WP(C) NO. 36165 OF 2022 PETITIONER/S: K. SANALKUMAR AGED 55 YEARS PROP: SK TILES & BRICKS, XII/283, VILAVOORKAL, MALAYAM, THIRUVANANTHAPURAM-695 571 , PIN - 695571 BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S: 1 STATE TAX OFFICER (INTELLIGENCE) SQUAD NO.III, STATE GOODS & SERVICES TAX DEPARTMENT, NEYYATTINKARA, THIRUVANANTHAPURAM-695121. , PIN - 695121 2 JOINT COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA-P.O. THIRUVANANTHAPURAM-695002 , PIN - 695002 3 COMMISSIONER OF STATE TAXES STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA-P.O. THIRUVANANTHAPURAM-695002. , PIN - 695002 BY ADV THUSHARA JAMES OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
GOPINATH P., J …....................................... W.P.(C).No. 36165 of 2022 …...................................................
The judgment continues below.
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