NEW KURUVATTOOR JEWELLERY Vs. INTELLIGENCE OFFICER (IB)-II

JUDGEMENT

(1.) This appeal arises from the judgment of the learned single Judge in W.P.(C) No.31801 of 2014. By the said writ petition, Ext.P3 order passed by the first respondent in exercise of his powers under Section 67 of the KVAT Act was challenged by the appellant, a dealer registered under the KVAT Act. By the judgment impugned, the learned single Judge dismissed the writ petition. It is this judgment which is challenged before us.

(2.) We heard the learned Senior Counsel appearing for the appellant and the learned Government Pleader appearing for the respondents.

(3.) According to the learned Senior Counsel for the appellant, the challenge raised in the writ petition against Ext.P3 was on jurisdictional issues and therefore, even if the learned single Judge thought it not a fit case for interference within the limited jurisdiction under Article 226 of the Constitution of India, the learned single Judge ought to have relegated the appellant to pursue the statutory remedies, in which case, disputes on merits could have been agitated.