Case Law Details
Podaran Foods India Private Limited Vs State of Kerala (Kerala High Court)
Conclusion: Writ Court was not to be ordinarily approached in detention cases where effective alternate remedies by way of provisional clearance, and appeal thereafter, were provided against alleged arbitrary/illegal detention orders.
Held: In the instant case. writ petitions being filed in this court challenging detention orders passed under the GST Act when the scheme of the Act clearly indicated that the writ court was not to be ordinarily approached in detention cases where effective alternate remedies by way of provisional clearance, and appeal thereafter, were provided against alleged arbitrary/illegal detention orders. It was held that any person aggrieved by the order of the proper officer must necessarily approach the appellate authority before which an appeal against the adjudication order under Section 129 (3) of the Act is maintainable. In the instant case too, the remedy of assessee was to approach the appellate authority under the Act against the finding of the proper officer. There was no reason to interfere with the adjudication orders in Form GST MOV-9 impugned in the writ petition. Assessee was relegated to his alternate remedy of preferring appeals against the said adjudication orders before the appellate authority under the Act.
FULL TEXT OF THE HIGH COURT JUDGMENT
As these writ petitions raise a common challenge to the legality of orders of detention passed by the respondents under the GST Act, they are taken up together for consideration and disposed by this common judgment.
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