V.N. Jayakumar vs The Intelligence Officer
2024 Latest Caselaw 4785 Ker

Kerala High Court

V.N. Jayakumar vs The Intelligence Officer on 7 February, 2024

Author: Dinesh Kumar Singh

Bench: Dinesh Kumar Singh

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
    WEDNESDAY, THE 7TH DAY OF FEBRUARY 2024 / 18TH MAGHA, 1945
                         WP(C) NO. 3961 OF 2024
PETITIONER/S:

          V.N. JAYAKUMAR
          AGED 58 YEARS
          PROPRIETOR, M/S. ROYAL CHEST, CHUNGATH JEWELLERY
          BUILDINGS, NEAR AYURVEDA COLLEGE, M.G. ROAD,
          THIRUVANANTHAPURAM, PIN - 695001
          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON
          R.SREEJITH
          K.KRISHNA
          PARVATHY MENON


RESPONDENT/S:

    1     THE INTELLIGENCE OFFICER
          INTELLIGENCE UNIT - I, SGST DEPARTMENT, TAX TOWERS, 5TH
          FLOOR, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
    2     THE ASSISTANT COMMISSIONER
          STATE GOODS & SERVICES TAX DEPARTMENT, TAX PAYER
          CIRCLE, FORT TAX TOWER, 4TH FLOOR, KARAMANA,
          THIRUVANANTHAPURAM, PIN - 695002
    3     THE COMMISSIONER OF SGST
          SGST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA,
          THIRUVANANTHAPURAM, PIN - 695002
OTHER PRESENT:

          JASMINE M.M.-GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 3961 OF 2024
                                  2

                            JUDGMENT

Dated this the 7th day of February, 2024

The present writ petition has been filed impugning the

assessment order dated 08.01.2024. Adv. Harisankar V Menon, the

learned counsel for the petitioner submits that, though there is a

provision of the statutory appeal under Section 107 of the CGST /

SGST 2017, against the impugned assessment order in Ext.P4. But

the petitioner has approached this court under Article 227 of the

Constitution of India, as the order impugned in the writ petition has

been passed in violation of the principle of natural justice. The

petitioner's reply has not been considered by the assessing

authority while passing the assessment order.

2.This court is of the view that merely for the reason that

reply has not been considered, the order impugned cannot be said

to be in violation of principles of natural justice. The petitioner can

raise all the grounds of facts and law before the appellate authority,

and writ is not the only remedy available to the petitioner. There is

a statutory remedy of appeal under Section 107 of the CGST / SGST

Act, 2017. The petitioner should avail the said remedy before the

appellate authority, if he is aggrieved by the assessment order in

Ext.P4.

WP(C) NO. 3961 OF 2024

In view thereof, I do not find any ground to interfere with the

impugned order. It is for the petitioner to avail the statutory

remedy of appeal before the appellate authority, he is so advised.

The writ petition is therefore dismissed as above.

Sd/-

DINESH KUMAR SINGH JUDGE SJ WP(C) NO. 3961 OF 2024

APPENDIX OF WP(C) 3961/2024

PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 27-07-2023 Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 13-10-2023 Exhibit P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE STATE TAX OFFICE, TAXPAYER SERVICE CIRLCE, THIRUVANANTHAPURAM DTD. 02-12-2023 Exhibit P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD 08-01-2024.