Case Law Details
Anand Madhavan Nair Indiradevi Vs State Tax Officer (Kerala High Court)
Introduction: The Kerala High Court recently addressed a writ petition filed by Anand Madhavan Nair Indiradevi concerning the consideration of annual returns and manual GSTR-3B filing. The court’s judgment highlights the availability of statutory remedies under the CGST Act and the limitations of pursuing writ remedies.
Detailed Analysis: Anand Madhavan Nair Indiradevi filed a writ petition seeking various reliefs, including directions to consider the annual return and manual GSTR-3B filing and permit rectification of returns filed in the GSTN portal. The petitioner also sought to quash the P5 order passed by the State Tax Officer.
However, the court noted that the petitioner has a statutory remedy available under Section 107 of the CGST/SGST Act, 2017, against the impugned P5 order. The court declined to examine the merits of the order, stating that it does not appear to be without jurisdiction. The petitioner’s contention regarding errors in the order can be addressed through the appellate process.
Consequently, the court disposed of the writ petition, granting liberty to the petitioner to approach the appellate authority under Section 107 of the CGST/SGST Act, 2017. The appellate authority is directed to consider the appeal on its merits and address the petitioner’s contentions.
Conclusion: The Kerala High Court’s dismissal of the writ petition in Anand Madhavan Nair Indiradevi Vs State Tax Officer underscores the importance of exhausting statutory remedies available under the CGST Act before seeking recourse through writ remedies. The judgment emphasizes the proper legal avenues for addressing grievances related to tax matters, ensuring procedural fairness and adherence to the law.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
1. The present writ petition has been filed by the petitioner for the following prayers;
(i) To issue of a writ of mandamus or such other writ or order or direction directing the respondents to consider the annual return and manual GSTR – 3B filed by the petitioner.
(ii) To issue of a writ of mandamus or such other writ or order or direction directing the respondents to permit the petitioner to rectify the returns filed by the him in GSTN portal by accounting input tax credit and adjusting the same against the output tax liability.
(iii) To issue of a writ of certiorari or such other writ or order or direction to quash the P5 order passed by the 1 st respondent.
(iv) To grant the petitioner such other incidental reliefs including the costs of these proceedings.
2. The petitioner has remedy of statutory appeal under Section 107 of the CGST/SGST Act, 2017 against Exhibit P-5 order impugned in this writ petition. This Court would not like to examine the merit of the order which cannot said to be without jurisdiction. The petitioner precede that there is some mistakes or errors which are crept in Exhibit P-5 order. The said order or mistakes can always be corrected by the appellate authority.
3. In view thereof, I find no ground to entertain this writ petition and this writ petition is disposed with liberty to the petitioner to approach the appellate authority under Section 107 of the CGST/SGST Act, 2017 against the impugned order in Exhibit P-5 order and if such an appeal is preferred before the appellate authority, the same shall be considered on merit and also consider the contention of the petitioner.
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