The High Court of Kerala dismissed the writ petition for quashing ledger details on the ground of non-availment of statutory remedy under the Kerala Goods and Service Tax (KGST) Act.
The petitioner, Sabu Puthen Veed, has filed a writ petition under Article 226 of the Constitution of India to quash order passed based on the ledger details of M/s Sriram Pet Bottles and Rain Drops RO Water.
Section 107 of the KGST Act speaks about appeals to appellate authority.
Clause (1) to Section 107 KGST Act makes it clear that any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.
Clause (13) of the KGST Act speaks that the appellate authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year.
The Bench of Justice TR Ravi noted that “The petitioner has not chosen to exhaust the statutory remedies available against the order passed on the ledger details and after waiting for more than one year the writ petition has been filed. The petitioner cannot be permitted to invoke the jurisdiction under Article 226 of the Constitution of India after having failed to prefer statutory remedies available.”
The Bench further noted that the writ petition failed and dismissed the same, without prejudice to the petitioner preferring appropriate applications permissible by law before the appropriate forum.
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