T.K.Saju vs. Assistant Commissioner-I - Kerala High Court, 14 October 2019

Heard together (2 matters)

WA.No.1597 OF 2019

WP(C) 6366/2019

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 THE CHIEF JUSTICE MR.S.MANI KUMAR & THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM MONDAY, THE 14TH DAY OF OCTOBER 2019 / 22ND ASWINA, 1941 WA.No.1597 OF 2019 AGAINST THE JUDGMENT IN WP(C) 6366/2019(U) OF HIGH COURT OF KERALA APPELLANT/PETITIONER IN WPC: T.K.SAJU AGED 54 YEARS PROPRIETOR, MS. TEEKAY AGENCIES, VALAYAMKULAM, KOKKUR, CHANGARAMKULAM, MALAPPURAM DIST. - 679 591 BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS/RESPONDENTS IN WPC: 1 ASSISTANT COMMISSIONER-I COM. TAXES, SPECIAL CIRCLE, MALAPPURAM - 676 505. 2 DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPT., MALAPPURAM - 676 505. SR.GP SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 14.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A.No.1597 of 2019 2 S.Manikumar, C.J. & C.K.Abdul Rehim, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= W.A.No.1597 of 2019 =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 14th day of October, 2019

JUDGMENT C.K.Abdul Rehim, J.

The writ petitioner is the appellant, challenging the judgment in W.P.(C)No.6366 of 2019, dated 5.3.2019. The learned single Judge dismissed the writ petition by reserving liberty to the appellant to challenge Ext.P4 order passed by the 2nd respondent before the statutory authority in appeal or revision, as the case may be. Contention of the appellant is that, the 2nd respondent even does not have juri iction to exercise the powers vested under Section 56 of the Kerala Value Added Tax Act, in the present case. We are of the opinion that the alleged lack of juri iction itself can be raised as a ground while availing the statutory remedy.

Position being as mentioned above, we do not think that there exists any illegality, error or impropriety in the judgment impugned herein, which warrants interference by this court in exercise of the appellate powers.

Consequently, the Writ Appeal fails and the same is hereby dismissed.

If the revisional authority/appellate authority is approached in challenge raised against Ext.P4, that authority shall take note of the time spent by the appellant in prosecuting the writ petition as well as this writ appeal, while considering the question of condoning delay in filing the statutory appeal or revision petition. S.Manikumar,

Chief Justice C.K.Abdul Rehim, Judge vpv APPENDIX PETITIONER'S ANNEXURES: ANN.1: PHOTOCOPY OF FRESH CST ASSESSMENT ORDER DT.14.3.2019 FOR 2012-13 PASSED PURSUANT TO EXT.P4 ORDER OF DEPUTY COMMISSIONER U/S.56 OF THE ACT. // P.A. TO JUDGE