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.
3. Alternative Option: Despite the dismissal, the court granted the petitioner the opportunity to approach the Commissioner under Section 80 of the GST Act, 2017. The petitioner can seek permission to pay the dues in three installments. The Commissioner will then make a decision in accordance with the law on the application.
Conclusion: The Kerala High Court’s decision underscores the importance of exhausting statutory remedies before seeking judicial intervention. The petitioner, Mundeth Plyboards, now has the option to approach the Commissioner for a structured resolution of the GST dues issue. This case sets a precedent for businesses navigating tax disputes, emphasizing the adherence to statutory procedures in resolving such matters.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
1. Heard Ms.N.S. Rehna, learned counsel for petitioners as well as Ms. Reshmita Ramachandran Government Pleader learned appearing for the
2. This writ petition is filed under Article 226 of the Constitution of India questioning the Ext.P2 revenue recovery notice in respect of GST dues of 1,39,35,225/-. I find no ground to entertain this writ petition inasmuch as the petitioner has failed to avail the statutory remedy of appeal against the assessment order. The court cannot help at all a person who is in default of statutory dues.
3. In view thereof, the writ petition is dismissed. However, the petitioner is permitted to approach the Commissioner under Section 80 of the GST Act, 2017 for payment of the dues in there instalments, the Commissioner will take a decision in accordance with law, on the said application.
4. With the aforesaid liberty, the writ petition stands dismissed.
