Case Law Details
Sarathy Cars Private Ltd. Vs State Tax Officer (Kerala High Court)
Introduction: In a recent case between Sarathy Cars Private Ltd. and the State Tax Officer, the Kerala High Court ruled on the availability of the statutory appeal remedy against assessment orders under the CGST Act, 2017.
Detailed Analysis: Sarathy Cars Pvt Ltd. challenged the assessment order (Exhibit P-9) and rectification order (Exhibit P-13) issued under the CGST/SGST Act, 2017 and its rules. The company approached the court under Article 227 of the Constitution of India instead of utilizing the statutory remedy of appeal under Section 107 of the CGST/SGST Act, 2017.
The Kerala High Court emphasized that Article 227 jurisdiction is limited and primarily focused on identifying jurisdictional errors or errors apparent on the face of the record. The court clarified that it does not delve into the merits of the orders passed by lower courts or statutory authorities exercising quasi-judicial powers.
Upon reviewing the impugned orders, the court found no error or lack of jurisdiction by the assessing authority. There was no apparent error on the face of the record that warranted intervention under Article 227. The court reiterated that Article 227 is not the appropriate remedy for factual errors or evidence-related issues.
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