Raymond Apparel LTD. vs. The Assistant Commissioner (Assessment)
Held
The Court held that the petitioner has an effective alternative remedy of appeal against the assessment order. The Court found no jurisdictional error to interfere under Article 226.
Facts
The petitioner challenged an assessment order (Ext.P3) issued under the KVAT Act. The petitioner also sought to stay recovery steps initiated by the respondents.
Key Issues
Whether a writ petition is maintainable against an assessment order when an effective alternative remedy of appeal exists. Whether recovery steps should be stayed pending appeal.
Sections Cited
KVAT Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 14TH DAY OF DECEMBER 2020 / 23RD AGRAHAYANA, 1942 WP(C).No.27776 OF 2020(V) PETITIONER/S: RAYMOND APPAREL LTD. LULU SHOPPING MALL PVT.LTD EDAPPALY, ERNAKULAM- 682024 REPRESENTED BY K. BALAMURUGAN,STORE MANAGER BY ADVS. SMT.BLOSSOM MATHEW SRI.THOMAS JOHN AMBOOKEN SRI.B.SAJEEV KUMAR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE111, STATE GOODS AND SERVICE TAX DEPARTMENT COMMERCIAL TAXES COMPLEX, PERUMANOOR P.O ERNAKULAM- 682015 2 THE DEPUTY COMMISSIONER OF STATE TAX, COMMERCIAL TAXES COMPLEX PERUMANOOR P.O ERNAKULAM- 682015 3 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT KERALA CIVIL STATION, KAKKANADU,COCHIN- 682030 OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.27776 OF 2020(V) 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P3 assessment order under the KVAT Act. Although various contentions are raised in the writ petition in its challenge
The judgment continues below.
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