VENUGOPAL C. Vs. STATE OF KERALA

JUDGEMENT

(1.) The present writ petition under Article 226 of the Constitution of India has been filed impugning the assessment orders Exts.P5 and P6 by the 3rd respondent to the 5th respondent, a partnership firm - M/s Millennium Spices and Commodities, pertaining to the Assessment Year 2002-03.

(2.) The only contention of the learned Counsel for the petitioner is that he was a partner of the said firm and retired from the partnership firm on 17/10/2000. Therefore, issuing notice to him for payment of the assessed amount of KGST is illegal.

(3.) The question of whether the petitioner retired from the partnership firm on 17/10/2000 and whether he had intimated the authorities by giving notice in Form 3 is a disputed question of fact that cannot be gone into by this Court. Admittedly, there is an alternate remedy of appeal under the KGST Act under Sec. 34 of the Act.