Kerala High Court
M/S.Monnaie Interior Designers (P) Ltd vs The State Tax Officer (Wc/Lt) on 30 July, 2020
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
THURSDAY, THE 30TH DAY OF JULY 2020/8TH SRAVANA, 1942
W.P(C).No.15520 OF 2020
PETITIONER:
M/S.MONNAIE INTERIOR DESIGNERS (P) LTD.
12/7 (11 & 12) HI CENTRE, OPP. INDIRA
GANDHI MUNCIPAL STADIUM, COIMBATORE ROAD,
PALAKKAD, REPRESENTED BY ITS DIRECTOR,
PRAGABHALDAS K.V.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SMT.K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER (WC/LT)
DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001.
2 THE COMMISSIONER OF COMMERCIAL TAXES,
TAX TOWERS, KILLIPPALAM, KARAMANA,
THIRUVANANTHAPURAM - 695 002.
BY SMT.THUSHARA JAMES, GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 30.07.2020, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C).No.15520/2020 :: 2 ::
JUDGMENT
The petitioners have approached this Court aggrieved by Exts.P5 and P5(a) assessment orders under the KVAT Act. Although various contentions are raised in the writ petition in its challenge against the orders impugned, I find that against Exts.P5 and P5(a) orders the petitioners have an effective alternate remedy by way of an appeal before the First Appellate Authority. I do not find Exts.P5 and P5(a) orders to be vitiated by any error of jurisdiction or violation of natural justice so as to entertain this writ petition against the said orders under Article 226 of the Constitution of India.
Accordingly, without prejudice to the right of the petitioners to move the appellate authority in its challenge against Exts.P5 and P5(a) assessment orders, the writ petition is dismissed.
Sd/-
A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd
W.P.(C).No.15520/2020 :: 3 ::
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1: COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15.
EXT.P1(A): COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.
EXT.P2: COPY OF JUDGMENT IN W.P.(C).NO.37572/2016 OF THIS HON'BLE COURT.
EXT.P3: COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15.
EXT.P3(A): COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.
EXT.P4: COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
EXT.P4(A): COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
EXT.P5: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15.
EXT.P5(A): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.
RESPONDENTS EXHIBITS: NIL.
//TRUE COPY// P.S. TO JUDGE