Factual Tax Disputes Not for Writ Jurisdiction, Kerala HC Directs Assessee to file Appeal

Smt. Majusha Sanjith Vs Sales Tax Officer (Kerala High Court) Kerala High Court has upheld a learned Single Judge’s decision, reaffirming that factual disputes arising under the Kerala Value Added Tax (KVAT) Act are generally not amenable to writ jurisdiction under Article 226 of the Constitution of India. The ruling, delivered in an appeal filed by Smt. Majusha Sanjith, while largely agreeing with the Single Judge, provided a specific directive to the First Appellate Authority to verify crucial factual claims. The appellant, Smt. Majusha Sanjith, had initially approached the High Court ...