Disputed Facts cannot be Adjudicated in a Writ Petition: Kerala HC dismisses writ petition [Read Order]

In a significant case, the Kerala High court while dismissing the writ petition held that the disputed facts could not be adjudicated in a writ petition.

The Appellant, Anand Madhavan Nair Indiradevi is a registered assessee under the provisions of the CGST/SGST Act, 2017. He is engaged in the supply of telecommunication and courier services.

The appellant filed the writ petition challenging Ext.P5 order passed under Section 73 of the CGST/SGST Act. Single Judge disposed of the writ petition, relegating the appellant to the statutory remedy of appeal. It is challenging the said judgment; the appellant is before the Kerala HC.

During the appeal proceedings the Division bench observed that the State Tax Officer who is the respondent no 1 in this case issued Ext.P3 show cause notice to the appellant, and the appellant gave Ext.P4 reply before passing Ext.P5 order.

However Ext.P5 order was passed considering the contentions in Ext.P4 reply. There is no violation of the principles of natural justice. The appellant challenges Ext.P5 on merits. The disputed facts cannot be adjudicated in a writ petition

After analyzing the facts and arguments of the both parties a division bench of Dr. A.K. Jayasankaran Nambiar and Dr. Kauser Edappagath observed that  the  disputed facts cannot be adjudicated in a writ petition. As rightly held by the learned Single Judge, the remedy open to the appellant is to prefer appeal under Section 107 of the CGST/ SGST Act.

 Therefore, the  bench dismissed the writ petition. Harisankar V. Menon, Counsel  appeared for Appellant  and V.K. Shamsudheen appeared for the respondent

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates