Wp(C)/27606/2020 Of Kizhakkedathu Enterprises v. Agricultural Income Tax And State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 11TH DAY OF DECEMBER 2020 / 20TH AGRAHAYANA, 1942 WP(C).No.27606 OF 2020 PETITIONER/S: M/S KIZHAKKEDATHU ENTERPRISESXIV/923, PAZHAVANGADI PO;RANNI- 689673,PATHANAMTHITTA DISTRICTREPRESENTED BY ITS MANAGING PARTNER, SRI. JOMON PHILIP BY ADVS.SRI.TOMSON T.EMMANUELSRI.BEJOY CHERIYAN RESPONDENT/S: 1AGRICULTURAL INCOME TAX AND STATE TAX OFFICERSGST DEPARTMENTRANNI, PATHANAMTHITTA- 689 6722STATE OF KERALASTATE GOODS& SERVICES TAX DEPARTMENTSECRETARIAT,THIRUVANANTHAPURAM- 695 001REPRESENTED BY SECRETARY TO GOVERNMENT OTHER PRESENT: GP PRIYA SHANAVAS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT The challenge in this writ petition against Ext.P3 notice issued under theKVAT Act. Although various contentions are raised in the writ petition in itschallenge against Ext.P3 notice, I am of the view that the petitioner has aneffective alternative remedy by way of preferring an objection against the noticeand getting the matter adjudicated before the adjudicating authority. The writpetition impugning the notice at this stage cannot be entertained in the absenceof any jurisdictional error or violation of rules of natural justice. Accordingly Idismiss the writ petition in its challenge against Ext.P3 notice without prejudiceto the right of the petitioner to move the adjudicating authority after preferringan objection against Ext.P3 notice. I make it clear however, that the adjudicating authority while consideringthe objections to Ext.P3 notice shall take note of the directions issued by thisCourt in Ext.P4 judgment which is on a similar issue. The order to be passed bythe adjudicating authority shall reflect a consideration of the directions in thesaid judgment, as also the contentions raised by the petitioner on merits. Theadjudicating authority shall also give a week’s notice to the petitioner for thepurposes of preparing himself for the personal hearing in connection with theadjudication aforementioned. The petitioner shall produce a copy of the writpetition together with a copy of this judgment, before the respondent, for furtheraction. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE 3 APPENDIX PETITIONER'S/S EXHIBITS: