GRAND HYUNDAI v. THE STATE TAX OFFICER & ORS

Introduction

This judgment reiterates that when a statutory appeal against an assessment order is already pending before the Appellate Authority, the High Court ordinarily will not exercise its writ jurisdiction under Article 226. While acknowledging the legal principles laid down in Rejimon Padickapparambil Alex v. Union of India (2024 KHC Online 7215) regarding the Electronic Credit Ledger as a unified wallet, the Kerala High Court held that such contentions should first be considered by the Appellate Authority. The Court therefore declined to interfere with the assessment order but directed the appellate authority to dispose of the pending appeal expeditiously after considering the binding precedent.

Background of the Case

The petitioner, Grand Hyundai, challenged an assessment order dated 09.08.2024 passed under Section 73 of the CGST/KGST Act for the assessment year 2019-20.