Variethu Villas And Apartments vs. State Tax Officer - Kerala High Court, 19 July 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 19TH DAY OF JULY 2021 / 28TH ASHADHA, 1943 WP(C) NO. 15928 OF 2019 PETITIONER/S: VARIETHU VILLAS AND APARTMENTS 9B, CENTRE HOMES, NANGIARKULANGARA P.O., HARIPAD- 690 513 (REPRESENTED BY SRI.S.RAMKUMAR, MANAGING PARTNER). BY ADVS. K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENT/S: 1 STATE TAX OFFICER WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA-688 001. 2 INSPECTING ASSISTANT COMMISSIONER (REVENUE RECOVERY) STATE GOODS AND SERVICES TAX DEPARTMENT, CHENGANNUR, PIN-689 121. SPECIAL GP, SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 15928 OF 2019 -2- A.M.BADAR, J. - - - - - - - - - - - - - - -- - - -- - - - - - - - - - -- - - - - - - - - WP(C) NO. 15928 OF 2019 - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of July, 2021

JUDGMENT Heard the learned counsel for the petitioner. He submits that the impugned orders are totally contrary to the provisions of law and therefore, the petitioner has approached this Court. In this case, the petitioner has remedy of preferring a statutory appeal under Section 55 of the KVAT Act challenging the impugned orders. The per- requisite for preferring an appeal cannot be a ground for approaching directly in writ juri iction, as the petitioner is having alternate and most efficacious remedy of appeal. Accordingly, this Writ Petition is dismissed. Needless to mention that if the petitioner prefers an appeal, the appellate authority shall consider the time spent in litigating before this court for condonation of delay, if any. A.M.BADAR, JUDGE. dl/

WP(C) NO. 15928 OF 2019 -3- APPENDIX OF WP(C) 15928/2019 PETITIONER EXHIBITS EXHIBIT P1OF THE QUARTERLY RETURN FOR THE PERIOD APRIL 2016 TO JUNE 2016 FILED BEFORE THE IST RESPONDENT. EXHIBIT P2OF THE QUARTERLY RETURN FOR THE PERIOD JULY 2016 TO SEPTEMBER 2016 FILED BEFORE THE IST RESPONDENT. EXHIBIT P3OF ONE DECLARATION IN FORM 20H FOR RS.6.01 CRORE ISSUED BY THE SUB- CONTRACTOR TO THE PETITIONER. EXHIBIT P4OF THE ORDER DATED 4.1.2017 OF THE INTELLIGENCE OFFICER, SQUAD NO.II, ALAPPUZHA. EXHIBIT P5OF THE NOTICE DATED 19.12.2017 ISSUED BY THE IST RESPONDENT. EXHIBIT P6 /OF ASSESSMENT ORDER NO.32041544769/2016-17 DATED 12.6.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P7OF JUDGMENT DATED 11.1.2019 IN WPC 21003/2018 OF THIS HON'BLE COURT. EXHIBIT P8OF THE RECTIFICATION PETITION DATED 16.4.2019 FILED BEFORE THE IST RESPONDENT. EXHIBIT P9OF THE LETTER NO.32041544769/2016-17 DATED 2.5.2019 ISSUED BY THE 2ND RESPONDENT IN MALAYALAM ALONG WITH ENGLISH TRANSLATION ISSUED BY THE IST RESPONDENT.

WP(C) NO. 15928 OF 2019 -4- EXHIBIT P10OF THE RECOVERY NOTICE B2 RRC/41/19-20 DATED NIL ISSUED BY THE 2ND RESPONDENT IN MALAYALAM ALONG WITH ENGLISH TRANSLATION ISSUED BY THE 3RD RESPONDENT.