Disputed Legal Question not within Writ Jurisdiction: Kerala HC orders Appellate Review in Penalty imposed u/s 45A of KGST Act [Read Order]

In a recent decision the Kerala High Court, despite of lacking writ jurisdiction over the disputed legal question, has ordered an appellate review regarding the penalty imposed under Section 45A of the Kerala General Sales Tax Act, (KGST), 1963

The appellant, a partnership firm, is a registered dealer under the KGST Act (running a bar-attached hotel under the name and style Edassery Resorts at Kattappana.

The State Tax Officer issued a penalty order against the appellant, imposing a penalty under Section 45A of KGST Act. The appellant contested the penalty order before the Single Judge, who dismissed the writ petition, directing the appellant to pursue the statutory appellate remedy before the appellate authority.

The counsel for the appellant Tomson T. Emmanuel had raised various factual objections against the penalty order. However, it was not contended by the appellant that the first respondent had passed a penalty order without jurisdiction or without providing an opportunity to be heard. The disputed legal matter could not be resolved through the writ petition.

As correctly determined by the Single Judge, the appropriate course for the appellant was to challenge the penalty order through an appeal before the appellate authority. The time limit granted by the Single Judge in the contested judgment for filing an appeal had expired.

The bench of Justice Dr. A.K.Jayasankaran Nambiar and Justice Dr. Kausar Edappagath granted an additional ten days were extended to the appellant for filing the appeal.

It was also directed that if the appeal had been filed within this timeframe, the appellate authority would have heard and adjudicated on it within two months, without considering the issue of limitation. The penalty shall be stayed until the appeal is resolved.

To Read the full text of the Order CLICK HERE

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