Kerala HC Dismisses Writ Against Luxury Tax Assessment due to Availability of Statutory Remedy

Krishna Theeram Ayur Holy Beach Resorts Pvt. Ltd Vs State Tax Officer-II (Kerala High Court) The Kerala High Court dismissed the writ petition filed by Krishna Theeram Ayur Holy Beach Resorts Pvt. Ltd. challenging the assessment order issued under the Kerala Tax on Luxuries Act, 1976. The court ruled that since the petitioner had an alternative statutory remedy through an appeal, invoking Article 226 of the Constitution was not justified. The case stemmed from an assessment order for the financial year 2016-17, which was originally set aside by the Appellate Authority, directing a fresh assess...