The Kerala High Court dismissed the writ petition on the availability of a statutory remedy under the Central Goods and Service Tax ( CGST ) Act, 2017. The Court disposed of the writ petition with liberty to the petitioner to approach the appellate authority under Section 107 of the CGST/SGST Act, 2017 against the impugned order.
Sri Harisankar V Menon, Mt Meera V Menon, Sri R Sreejith, Smt K Krishna and Smt Parvathy Menon appeared for the petitioner and Smt Jasmine M M appeared for the respondent.
The petitioner, Anand Madhavan Nair Indiradevi prayed to issue of a writ of mandamus or such other writ or order or direction directing the respondents to consider the annual return and manual GSTR – 3B filed by the petitioner.
Further prayed to issue of a writ of mandamus or such other writ or order or direction directing the respondents to permit the petitioner to rectify the returns filed by the him in GSTN portal by accounting input tax credit and adjusting the same against the output tax liability.
The petitioner has the remedy of statutory appeal under Section 107 of the Central / State Goods and Service Tax ( CGST/SGST ) Act, 2017 against the order impugned in the writ petition. The Court would not like to examine the merit of the order which cannot said to be without jurisdiction. The petitioner precedes that there are some mistakes or errors which are crept into order. The said order or mistakes can always be corrected by the appellate authority.
Since there is no ground to entertain the writ petition, the single bench of Justice Dinesh Kumar Singh disposed of the writ petition with liberty to the petitioner to approach the appellate authority under Section 107 of the CGST/SGST Act, 2017 against the impugned order and if such an appeal is preferred before the appellate authority, the same shall be considered on merit.
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