Case Law Details
Mundeth Plyboards Vs State Tax Officer (Kerala High Court)
Introduction: In a recent legal development, the Kerala High Court rendered a judgment in the case of Mundeth Plyboards challenging a revenue recovery notice for GST dues. The writ petition, filed under Article 226 of the Constitution of India, has faced dismissal due to the petitioner’s failure to pursue the statutory remedy of appealing against the assessment order.
Detailed Analysis:
1. Petitioner’s Argument: N.S. Rehna, the learned counsel for the petitioners, presented their case before the court. The writ petition contested the Ext.P2 revenue recovery notice, amounting to GST dues of 1,39,35,225/-.
2. Court’s Ruling: The court, represented by Ms. Reshmita Ramachandran, Government Pleader, dismissed the writ petition on the grounds that the petitioner did not avail the statutory remedy of appeal against the assessment order. The court emphasized its inability to assist individuals in default of statutory dues.
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