Dismissed

M/s. K.I.(Iinternational) Ltd. v. The Assistant Commissioner

Madras HC1 Feb 2022WP/1216/2022

Case brief

AI extract

What is this about?

The High Court disposed of the writ petition for quashing an order relating to GST. It held the writ was not maintainable as the petitioner had an alternate statutory remedy and had admitted the tax liability. Liberal liberty was granted to file a statutory appeal.

What did the court decide?

Writ petition dismissed with liberty to approach Appellate Commissioner; connected miscellaneous petitions closed.

M/s. K.I.(Iinternational) Ltd. Vs The Assistant… — GST and Indirect Tax | Madras HC (2022)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 01.02.2022

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CORAM

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THE HON'BLE MR.JUSTICE C.SARAVANAN

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W.P.No.1216 of 2022 and W.M.P.Nos.1297 & 1299 of 2022

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(Through Video Conferencing)

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M/s.K.I. (International) Limited, Represented by its Director, Vinod Kothari, No.664, T.H.Road, Chennai - 600 081.

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... Petitioner

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Vs.

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The Assistant Commissioner (ST), Tondiarpet Assessment Circle, Integrated Commercial Taxes Building, No.32, Elephant Gate Road, Chennai - 600 003.

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... Respondent

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Prayer: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the order passed by the respondent in GSTIN: 33AACCK6186E1ZM/2017-2018 dated 22.09.2021 and quash the same as arbitrary, contrary to the provisions of the Act, without authority of law and unsustainable in law.

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For Petitioner : Mr.M.A.Mudimannan

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For Respondent : Mr.Richardson Wilson Additional Government Pleader

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ORDER

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Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondent.

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The petitioner has an alternate remedy against the impugned order dated 22.09.2021. The petitioner has also admitted the tax liability and had agreed to remit the excess refund claim in response to the notice dated 16.08.2021 issued by the respondent. Therefore, there is no merits in the present writ petition. Consequently, I am not inclined to https://hcservices.ecourts.gov.in/hcservices/ entertain this writ petition.

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However, liberty is given to the petitioner to file a statutory appeal before the Appellate Commissioner within a period of thirty days from the date of receipt of a copy of this order. In case, such appeal is filed before the Appellate Commissioner within such time, the Appellate Commissioner shall entertain and dispose the same on merits and in accordance with law within a period of four weeks from the date of receipt of a copy of this order subject to the petitioner pre-depositing the amount under the statute.

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Needless, to state the petitioner shall be heard before the final orders are passed in the proposed appeal to be filed by the petitioner.

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This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.

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Sd/-

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Assistant Registrar (CS-II)

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//True Copy//

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Sub Assistant Registrar

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rgm/arb

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The Assistant Commissioner (ST), Tondiarpet Assessment Circle, Integrated Commercial Taxes Building, No.32, Elephant Gate Road, Chennai - 600 003.

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Copy to:

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The Appellate Commissioner (ST), Tondiarpet Assessment Circle, Integrated Commercial Taxes Road, Chennai - 600 003.

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+1cc to Mr.K.Jayachandran, Advocate SR. No.6053

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+1cc to Special Government Pleader (Taxes) SR. No.6624

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W.P.No.1216 of 2022

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and W.M.P.Nos.1297 & 1299 of 2022

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JPII (CO) PR (21/02/2022)

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https://hcservices.ecourts.gov.in/hcservices/

M/s. K.I.(Iinternational) Ltd. v. The Assistant Commissioner

Case brief

What is this about?

What did the court decide?

M/s. K.I.(Iinternational) Ltd. v. The Assistant Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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