Hotel Merlin International vs. The State Tax Officer/ State Tax Officer (Intelligence)
Held
The Court declined to interfere with the Single Judge's order, emphasizing the principle of self-restraint when an alternative efficacious remedy is available. The Court noted that the judgment relied upon by the appellant was also in a statutory revision.
Facts
The petitioner sought relief from the High Court, claiming their case was covered by a previous judgment on identical facts. The Assessing Officer completed assessment based on penalty proceedings, but the Revenue contended there was no identity of facts and no reliance was placed on penalty proceedings.
Key Issues
Whether the High Court should entertain a writ petition when an alternative statutory remedy of appeal is available. Whether the facts of the present case are identical to a previous judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 14TH DAY OF DECEMBER 2020 / 23RD AGRAHAYANA, 1942 WA.No.1678 OF 2020 AGAINST THE ORDER/JUDGMENT IN WP(C) 22998/2020(Y) OF HIGH COURT OF KERALA APPELLANT: HOTEL MERLIN INTERNATIONAL (MERLIN RESORTS AND HOTELS PVT.LTD.) OPP.THRISSUR RAILWAY STATION,POOTHOLE, THRISSUR-680004,REPRESENTED BY ITS DIRECTOR,LEON VAZHAPPILLY ITTIACHEN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT: THE STATE TAX OFFICER/ STATE TAX OFFICER (INTELLIGENCE) SQUAD NO.II,STATE GOODS AND SERVICES TAX DEPARTMENT,THRISSUR-680004. OTHER PRESENT: SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 14.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. VINOD CHANDRAN & T.R. RAVI, JJ. ---------------------------------------- ---------------------------------------- Dated this the 14th day of December, 2020 J U D G M E N T
Vinod Chandran, J The petitioner is before this Court in a petition filed under Article 226 of the Constitution clai
The judgment continues below.
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