MS. JAS NYLONS v. ASSISTANT STATE TAX OFFICER & ORS

Introduction

This judgment reiterates the settled principle that mere allegation of non-consideration of documents by the adjudicating authority does not justify invocation of writ jurisdiction under Article 226 when an effective statutory appellate remedy is available. The Kerala High Court held that disputes involving appreciation of evidence and factual findings must ordinarily be examined by the appellate authority under the CGST Act and not in a writ petition.

Background of the Case

The petitioner, ITI Limited, challenged an Order-in-Original passed under Section 73(9) of the CGST/KGST Act for the financial year 2020-21.