The High Court of Kerala has dismissed a writ petition challenging a revenue recovery notice for Goods and Services Tax (GST) dues amounting to Rs.1,39,35,225/- citing failure to avail statutory remedy of appeal against the assessment order.
The writ petition was filed by M/S Mundeth Plyboards and its Managing Partner, Mr. M.A. Rafeeq, represented by Ms. N.S. Rehna challenging the revenue recovery notice issued to them in relation to the outstanding GST dues. The respondent revenue, the State Tax Officer, State Goods and Services Tax (SGST) Department, Perumbavoor, Ernakulam and the Tahasildar of Kunnathunadu Taluk were represented by Reshmita Ramachandran.
The bench noted that the writ petition was filed under Article 226 of the Constitution of India, questioning the revenue recovery notice. However, the court found no grounds to entertain the petition, emphasising that the petitioner had failed to avail the statutory remedy of appeal against the assessment order. The bench highlighted that the court could not assist a party in default of statutory dues and, as a result, dismissed the writ petition.
The petitioner was granted permission to approach the Commissioner under Section 80 of the GST Act, 2017, for payment of the dues in installments. The Commissioner shall then make a decision in accordance with the law based on the application submitted by the petitioner.
The bench emphasised the importance of following the established statutory remedies and procedures, and the dismissal of the writ petition highlighted the necessity of following due process and exhausting all available statutory remedies before seeking judicial intervention. In result, the single bench of Justice Dinesh Kumar Singh dismissed the writ petition filed by the petitioners permitting them to approach the Commissioner under Section 80 of the GST Act, 2017 for payment of the dues in instalments.