Case Law Details
Ochanthuruth Service Cooperative Bank Ltd. Vs State Tax Office (Kerala High Court)
Introduction: In a recent case, Ochanthuruth Service Cooperative Bank Ltd. challenged an assessment order under the Kerala State Goods and Services Tax (KGST) Act, 2017, before the Kerala High Court. The court’s directive regarding the availment of alternate remedies sheds light on the procedural aspect of tax disputes.
Detailed Analysis: The petitioner, Ochanthuruth Service Cooperative Bank Ltd., contested Ext.P1, an assessment order issued under the KGST Act, before the Kerala High Court. The government pleader argued that show cause notices were issued to the petitioner prior to the completion of assessment, but the petitioner failed to respond or appear before the officer.
The court, after hearing arguments from both sides, concluded that the petitioner had not presented sufficient grounds for interference with Ext.P1 under Article 226 of the Constitution of India. Instead, the court directed the petitioner to avail appellate remedies within the stipulated time frame.
Given that the time limit for filing an appeal had not yet expired, the court instructed the petitioner to file an appeal along with a stay petition by January 31, 2024. Furthermore, the court ordered that any recovery proceedings based on Ext.P1 would be suspended until the appellate authority decides on the stay application.
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