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BABU PULIKOTTIL CHAKKAPPAN(CHAKKAPPAN AUTOMOBILES) vs. THE STATE OF KERALA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

S.V. BHATTI
BASANT BALAJI
Pet. Counsel
K.p. Pradeep
Hareesh M.r.
T.thasmi
Res. Counsel
---

Petitioner / Applicant

BABU PULIKOTTIL CHAKKAPPAN(CHAKKAPPAN AUTOMOBILES)
Respondent THE STATE OF KERALA AND OTHERS
Court Kerala High Court
State

Kerala

Date Sep 30, 2022
Order No.

WRIT APPEAL NO.515 OF 2022

Citation

2022(9) TAXREPLY 6458
Original Order
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ORDER

The appellant has filed this Writ Appeal aggrieved by the judgment of the learned Single Judge in W.P.(C) No.6554 of 2022. 2. The Writ Petition was filed to call for records relating to Ext.Nos.P4 and P6 and to issue a writ of certiorari quashing the same and to direct the 3rd respondent to release the goods which was intercepted and detained as per Ext.P4 notice on production of updated E-way bill. 3. The learned Single Judge, by the impugned judgment, dismissed the Writ Petition holding that the appellant has statutory remedy available and writ petition under Article 226 of the Constitution of India is not warranted. 4. The case of the appellant is that he is a dealer trading in automobile goods and registered under the Central Goods and Service Tax Act (for short ‘the CGST Act’) and the Kerala State Goods and Service Tax Act 2017. He purchased complete set of CNG kit from Jiolat Auto Gas Industries at New Delhi as per invoice dated 26.11.2021, produced as ....

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