Kerala High Court
M/S. Kerala Electricals & Allied ... vs The Deputy Commissioner on 11 April, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
THURSDAY, THE 11TH DAY OF APRIL 2024 / 22ND CHAITHRA, 1946
WA NO. 463 OF 2024
AGAINST THE JUDGMENT DATED 19.01.2024 IN WP(C) NO.395 OF 2023 OF
HIGH COURT OF KERALA
APPELLANT/PETITIONER:
M/S. KERALA ELECTRICALS & ALLIED ENGINEERING CO.LTD.,
KEL ROAD, MULAVANA, KOLLAM -691501, REPRESENTED BY ITS
SENIOR MANAGER (F&A), SUBRAMANIAN.R.R., PIN - 691501
BY ADVS.
SRI.R.SREEJITH
SMT.K.KRISHNA
RESPONDENT/RESPONDENT:
1 THE DEPUTY COMMISSIONER,
SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT,
TAX TOWERS, ASRAMAM, KOLLAM-691002.,
2 THE COMMISSIONER OF COMMERCIAL TAXES,
SGST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA,
THIRUIVANANTHAPURAM, PIN - 695002
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN
- 695001
BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON
11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
:2:
WA No.463 of 2024
JUDGMENT
Dr. A.K.Jayasankaran Nambiar, J.
The appellant before us was the petitioner in WP(C).No.395 of 2023 and is aggrieved by the judgment of the learned Single Judge dated 19.01.2024 in the Writ Petition. Briefly stated, the Writ Petition was filed impugning Ext.P6 assessment order, whereby the appellant's claim for input tax credit in an amount of Rs.40,18,744/- was denied. The learned Single Judge who considered the matter found that the contentions of the appellant in the Writ Petition amounted to challenging the assessment order on merits, and in a situation where there was no jurisdictional error occasioned while passing the impugned assessment order. The learned Single Judge therefore relegated the appellant to his alternate remedy of filing a statutory appeal in terms of Section 107 of the CGST Act against Ext.P6 order.
2. Before us, it is the contention of Smt.K.Krishna, the learned counsel for the appellant that in the assessment order impugned in the Writ Petition, the assessing authority has not appreciated the true scope of the legal provisions that permitted the appellant to avail input tax credit. In our view, this is not a matter that has to be considered by the :3: WA No.463 of 2024 writ court, and therefore, the learned Single Judge was correct in his finding that the appropriate forum for adjudicating the grievances of the appellant was the First Appellate Authority under the statute. We see no reason to interfere with the said finding of the learned Single Judge in the Writ Petition. The Writ Appeal fails and is accordingly dismissed.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/-
SYAM KUMAR V.M. JUDGE mns