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M/S. Carborandum Universal LTD. vs. Deputy Commissioner

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WA/1387/2021HC KeralaGSTCNR KLHC01059664202128 October 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI2 pages
For Respondent: SR GP SHAMSUDHEEN V.K

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Heard together (2 matters)

WA NO. 1387 OF 2021
WP(C) 19827/2021

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 28TH DAY OF OCTOBER 2021 / 6TH KARTHIKA, 1943 WA NO. 1387 OF 2021 AGAINST THE JUDGMENT IN WP(C) 19827/2021 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/S: M/S. CARBORANDUM UNIVERSAL LTD. P.B. NO.1, KALAMASSERY DEV. PLOT, KALAMASSERY, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI. VISHNUPRASAD. BY ADVS. A.KUMAR P.J.ANILKUMAR P.S.SREE PRASAD G.MINI(1748) RESPONDENT/S: DEPUTY COMMISSIONER, SPECIAL CIRCLE III, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM 682 015. OTHER PRESENT: SR GP SHAMSUDHEEN V.K. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 28.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A. No. 1387/2021 -2-

J U D G M E N T S.V.Bhatti, J. The writ petitioner is the appellant. The petitioner laid challenge on Ext.P2 assessment order dated 29.03.2021. As per the scheme of the SGST Act, the petitioner has effective remedy of appeal under Section 55 of the SGST Act. The learned Judge for available reasons and grounds declined to exercise the discretionary juri iction. We are in agreement with the view of the learned Single Judge.

The appeal fails and is dismissed, however leaving open all contentions to be raised before the appropriate authority. S.V.BHATTI JUDGE BASANT BALAJI JUDGE jjj

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