Case Law Details
Manjally Jewellery Vs State Tax Officer (Kerala High Court)
Introduction: In the case of Manjally Jewellery vs State Tax Officer, the Kerala High Court encountered a writ petition challenging the failure to consider the petitioner’s reply in the assessment order under the Goods and Services Tax (GST) Act. Despite the petitioner’s contentions, the Court held that the matter falls within the realm of alternate remedies provided by the GST Act.
Detailed Analysis: The petitioner, Manjally Jewellery, sought various reliefs through the writ petition, including quashing the show cause notice and assessment order, provision of details of unpaid tax, and declaration of certain GST Act provisions as unconstitutional. The central argument revolved around the alleged non-consideration of the petitioner’s reply by the Assessing Officer while passing the assessment order.
However, the Kerala High Court emphasized that invoking Article 226 of the Constitution of India for the enforcement of specific contentions raised in reply to the show cause notice is not permissible. The Court noted that the petitioner has alternate remedies available under the provisions of the GST Act, which should be pursued instead of resorting to extraordinary jurisdiction.
Consequently, the Court found no merit in the writ petition and dismissed it along with any pending interlocutory applications.
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