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JALALUDHEEN SYED EBRAHIM vs. THE STATE OF KERALA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
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K.p.pradeep
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Thushara James

Petitioner / Applicant

JALALUDHEEN SYED EBRAHIM

Respondent THE STATE OF KERALA AND OTHERS
Court Kerala High Court
State

Kerala

Date Aug 20, 2020
Order No.

WP (C). No. 17156 OF 2020 (T)

Citation 2020(8) TaxReply 3267
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ORDER

The petitioner has approached this Court aggrieved by Ext.P3 notice which indicates that interest amounts will be demanded from him for delayed payment of GST. Although various contentions are raised in this writ petition in its challenge against the notice, I am of the view that the petitioner should be relegated to the alternate remedy of filing his objections to Ext.P3 notice, and getting the same adjudicated before the adjudicating authority, before approaching this Court in a challenge against any decision taken by the respondent. At this stage of the proceedings where all that is issued to the petitioner is a notice, and he has an opportunity to file objections to the same, I do not deem it necessary to admit this writ petition under Article 226 of the Constitution of India. Accordingly, without prejudice to the right of the petitioner to file his formal objections to Ext.P3 notice, and thereafter getting the matter adjudicated by the adjudicating authority on merits, the writ....
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