M/S. Mathruka Relators [P] Ltd. v. the Commercial Tax Officer
Case brief
What is this about?
Petitioner challenged tax orders denying compounded tax rates. Court found substantial force in arguments but declined to decide on law due to availability of statutory appeal remedy.
What did the court decide?
Court declined to exercise writ jurisdiction; liberty granted to file appeal; Directions issued for expeditious disposal of pending appeal without pre-deposit.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
WEDNESDAY, THE 4TH DAY OF JULY 2018 / 13TH ASHADHA, 1940
WP(C).No. 9152 of 2018
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PETITIONER
M/S.MATHRUKA RELATORS [P] LTD, BHAVANI TRADE CENTRE, 3RD FLOOR, H.S.JUNCTION, KARUNAGAPPALLY, KOLLAM-690518, REPRESENTED BY ITS MANAGING DIRECTOR, D.SUNILKUMAR.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA
RESPONDENT(S): --------------
1. THE COMMERCIAL TAX OFFICER, II(WC), KOLLAM-691001
2. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM-691001
Issues for consideration
2 issues framed by the court
Whether Section 6(2) payment requirement remains applicable under KVAT Act amendments since Rules were not amended.
Whether High Court can exercise writ jurisdiction when alternative statutory remedy under the Act is available.
Parties & counsel
- petitioner
M/S.MATHRUKA RELATORS [P] LTD
- respondent
THE COMMERCIAL TAX OFFICER, II(WC), KOLLAM
- respondent
THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM
- respondent
THE TAHASILDAR, TALUK OFFICE, KOLLAM
Coram
Case details
As recorded by the court registry
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