Writ jurisdiction cannot be invoked if petitioner failed to prefer statutory remedies available

By Editor4 Goods and Services Tax Judiciary April 20, 2023

TaxGuru Citation: 2023 taxguru.in 2073
Case Name: Sabu Puthen Veedu Vs Assistant Commissioner of State Tax (Kerala High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Kerala High Court

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Sabu Puthen Veedu Vs Assistant Commissioner of State Tax (Kerala High Court)

The petitioner has approached this Court seeking to quash Ext.P2 order based on Ext.P1. Ext.P2 is the demand raised. The order is dated 20.12.2021. The petitioner has not chosen to exhaust the statutory remedies available against Ext.P2 and after waiting for more than one year the writ petition has been filed. The petitioner cannot be permitted to invoke the jurisdiction under Article 226 of the Constitution of India after having failed to prefer statutory remedies available.

The writ petition fails and is dismissed without prejudice to the petitioner preferring appropriate applications permissible by law before the appropriate Forum.