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SWARNASHILPI vs. ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, KERALA, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES) , THIRUVANANTHAPURAM, UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OFREVENUE, NEW DELHI AND THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAXES DEPARTMENT, 3RD FLOOR, TAX, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Ruben George Rock
Res. Counsel
T.v.vinu

Petitioner / Applicant

SWARNASHILPI

Respondent ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, KERALA, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES) , THIRUVANANTHAPURAM, UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OFREVENUE, NEW DELHI AND THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAXES DEPARTMENT, 3RD FLOOR, TAX, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Dec 5, 2018
Order No.

RP. No. 991 of 2018 In WP(C). 13090/2018

Citation

2018(12) TAXREPLY 2745
Original Order
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ORDER

ORDER In W.P.(C) No.13090 of 2018, the petitioner challenged the Ext.P6 assessment order. When the matter was taken up, the learned Government Pleader pointed out that the petitioner had an efficacious alternative remedy. Then, the petitioner's counsel submitted that under the new tax regime-Goods and Services Tax- so far the appeal mechanism has not been put in place. Later, on instructions, the Government Pleader informed the Court that then the appellate forums for the first and second appeals had started functioning. The first appellate authority is the Deputy Commissioner (Appeals). Therefore, this Court disposed of the writ petition on 23rd October 2018, in terms of an earlier judgment, dated 13th July 2018, in W.P.(C) No.23057 of 2018. 2. Now the petitioner has come up with this review petition. 3. According to the petitioner's counsel, as the petitioner bona fide pursued its remedy before this Court in W.P.(C) No.13090 of 2018, there occurred so....

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