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2026 Supreme(Online)(Ker) 18609
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S. INNOVATE DESIGNERS & BUILDERS PVT. LTD. – Appellant
Versus
ASSISTANT STATE TAX OFFICER – Respondent
WP(C) NO. 5919 OF 2026
For the Appellants/Petitioners: SMT.K.KRISHNA, SHRI.ACHYUTH MENON, SHRI. V. HARISANKAR, SMT.ANNA ANTO
For the Respondents: SMT.RESHMITHA R CHANDRAN, SR.G.P
A writ petition is not maintainable when the order is appealable under relevant statutory provisions and proper opportunities have been provided.
Headnote:The petitioner challenged Ext.P13 order under Section 73 of the CGST Act for assessment year 2021-22, claiming lack of proper hearing. The court identified that Ext.P13 is appealable under Section 107 of the CGST Act and noted opportunities provided to the petitioner for objections, concluding that the writ petition should not be entertained. The final outcome is dismissal of the writ petition without prejudice to statutory remedies.
| Table of Content |
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| 1. challenge against ext.p13 order related to cgst act. (Para 1) |
| 2. court observations on appeal rights and opportunities provided. (Para 2) |
JUDGMENT
The petitioner is an assessee under the provisions of the CGST and SGST Acts. The challenge raised in this writ petition is against Ext.P13, an order passed under Section 73 of the CGST Act pertaining to the assessment year 2021-22. The challenge is raised mainly on the ground that the petitioner was not granted a proper opportunity for being heard while originally initiating proceedings under Section 61 of the CGST Act , which ultimately led to the proceedings under Section 73 of the CGST Act . Various contentions have been raised by the petitioner to substantiate the challenge raised by the petitioner by way of writ petition, instead of invoking the statutory remedy.
2. After carefully going through the records, I find that, as far as Ext.P13 order is concerned, it is appealable under Section 107 of the CGST Act . The records also indicate that the petitioner was extended the opportunity to submit the objection even in respect of the notice issued under Section 61 of the CGST/SGST Act in Form GST ASMT-10, but the documents were submitted after the date of hearing. Moreover, while passing Ext.P13 order, an opportunity has also been granted to the petitioner.
Therefore, I am of the view that this is not a fit case in which, the writ petition is to be entertained for considering the challenge against Ext.P13 order passed under Section 73 of the Act. Therefore, this writ petition is dismissed without prejudice to the right of the petitioner to invoke the statutory remedies.
Sd/-
