Home Case Index All Cases GST GST + HC GST - 2023 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 204 - KERALA HIGH COURTValidity of demand notice issued under the Revenue Recovery Act - SCN not served with any assessment order - HELD THAT:- The statutory period of limitation for preferring an appeal is three months from the date of communication of the order, with a further period of one month towards condonation of delay, if any. The appellant, not having availed the alternate remedy under the statute, cannot feign ignorance of the statutory scheme under the GST Act, which accords a finality to those orders that have not been appealed against. The said statutory scheme of finality is not one that the learned Single Judge could have ignored either while considering whether or not to entertain the Writ Petition. This settled position in law has been reiterated in Assistant Commissioner (CT) LTU, Kakinada and Others v. Glaxo Smith Kline Consumer Health Care Limited [2020 (5) TMI 149 - SUPREME COURT] as also in Oil and Natural Gas Corporation Limited v. Gujarat Energy Transmission Corporation Limited and Others [2017 (3) TMI 1628 - SUPREME COURT]. In the former decision, it was clearly held that even though the High Court can entertain a Writ petition against any order or direction passed or action taken by the State under Article 226 of the Constitution, it ought not to do so as a matter of course when the aggrieved person could have availed of an effective alternative remedy in the manner prescribed by law. Taking note of the said settled position of law and finding that all that the learned Single Judge did was to follow the said dictum while dismissing the Writ Petition, there are no reason to interfere with the judgment of the learned Single Judge - appeal dismissed.
|