Mundeth Plyboards Vs State Tax Officer
Date: September 13, 2023
Subject Matter
Taxpayers must exhaust statutory remedies before seeking judicial intervention
Summary
The case involves Mundeth Plyboards challenging a revenue recovery notice for GST dues. The Kerala High Court dismissed the writ petition filed by the petitioner as they had not pursued the statutory remedy of appealing against the assessment order. The court emphasized the importance of exhausting statutory remedies before seeking judicial intervention. Despite the dismissal, the court granted the petitioner the opportunity to approach the Commissioner under Section 80 of the GST Act, 2017, to seek permission to pay the dues in three installments.
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.