The Kerala High Court dismissed a writ petition as remedy of statutory appeal is available against assessment orders under Section 107 of the Central Goods and Service Tax Act, 2017 (CGST Act).
The present writ petition has been filed impugning the assessment order and rectification order passed under the provisions of CGST/SGST Act, 2017 and Rules made therein.
A Single Bench of Justice Dinesh Kumar Singh observed that “There is remedy of statutory appeal against the orders impugned in this writ petition under Section 107 of the CGST/SGST Act, 2017. Petitioner, instead of resorting to the statutory remedy of appeal has approached this Court under Article 227 of the Constitution of India.”
The Court further noted that the power under Article 227 of the Constitution of India is limited jurisdiction which exercise rights to see that there is any jurisdictional error committed by any statutory authority or there is error apparent on the face of the records. This Court is not required to go into the merit of the orders passed by the Court below or any statutory authority in exercise of its quasi judicial power.
“I do not find that the assessing authority has committed any error or that the orders are without jurisdiction. There is no error apparent on the face of the record. For factual error or evidence, Article 227 is not the remedy available to the petitioner. In view thereof, the writ petition is without merit and substance which is hereby dismissed. However, the petitioner may avail remedy of statutory appeal, if he so advised” the Bench noted.
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