Emmanuval Rubber Traders Mavudi Vs Joint Commissioner of State Tax (Kerala High Court)
The Kerala High Court dismissed a writ petition challenging an appellate order passed under the CGST/SGST Acts, 2017, holding that the petitioner had an effective statutory remedy of a second appeal under Section 112 of the CGST Act. The petitioner had initially challenged an assessment order passed under Section 73 of the CGST Act before the first appellate authority, which partly rejected the petitioner’s contentions. Instead of filing a second appeal, the petitioner invoked the writ jurisdiction, contending that the appellate order was cryptic and lacked discussion on all the issues raised. The High Court held that the existence of an alternative statutory remedy barred interference in writ jurisdiction and that the petitioner’s grievances regarding the appellate order could be urged before the appellate forum. The Court found no exceptional circumstance warranting exercise of its writ jurisdiction merely on the allegation that the appellate order was cryptic. Accordingly, the writ petition was dismissed without prejudice to the petitioner’s right to invoke the statutory remedy under Section 112 of the CGST Act. Recovery proceedings pursuant to the original and appellate orders were directed to remain in abeyance for one month to enable the petitioner to avail the statutory remedy.
