M/S. Kerala Electricals & Allied ... vs The Deputy Commissioner
2024 Latest Caselaw 10566 Ker

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

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

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