In a significant case the, Kerala high court dismissed writ petition on account of alternate remedy available in provisions of the Goods and Service Tax Act, 2017 with respect to failure to consider reply while passing the assessment order.
The petitioner Manjally Jewellery filed the writ petition against the mechanical order ( Ext.P6 ) passed on 10.11.2023 completed for 2017-18 by 1st respondent state tax officer without proper consideration.
During the appeal proceedings the Single Judge bench of Dinesh Kumar Singh observed that petitioner’s reply to the show cause notice has not been considered while passing the impugned order, Ext.P6..
Further the court observed that The petitioner has alternate remedy under the provisions of the Goods and Services Tax Act.
Accordingly the court held that in the present writ petition some of the arguments or some of the contentions raised in reply to the show cause notice has not been considered by the Assessing Officer, cannot be enforced by this Court while invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India.
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