Facts of the Case

Santhamma Karunakaran Saritha, proprietress of Jaya Medicals, Alappuzha, filed WP(C) No. 30400 of 2023 before the Kerala High Court against the State Tax Officer and others, challenging a show cause notice (No. SCN 32DLFPS9525B1Z5/42/2017-18 dated 20.10.2022) issued under the GST law demanding tax, interest and/or penalty. After some arguments during the hearing, the petitioner's counsel opted to withdraw the writ petition rather than press it further.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition in order to avail her statutory appellate remedy against the show cause notice/order instead of pursuing the writ.

Petitioner's Arguments

  • After preliminary arguments, the petitioner's counsel submitted that she wished to withdraw the writ petition to avail the statutory remedy available to her under the GST Act.

Respondent's Arguments

  • The order does not record any specific opposition to the withdrawal request from the State Tax Officer or other respondents.

Court Order / Findings

  • Justice Dinesh Kumar Singh recorded the petitioner's submission seeking withdrawal.
  • The writ petition was dismissed as withdrawn, with liberty as prayed for by the petitioner to pursue the statutory remedy.

Important Clarification

No question about the validity of the Section 73 show cause notice, or the tax, interest, or penalty demanded, was examined by the Court — the petitioner chose to pursue her statutory appeal instead of continuing the writ. This confirms that where a proper appellate mechanism exists under the GST Act, taxpayers often withdraw writ petitions to use that remedy rather than have the High Court adjudicate the underlying tax dispute.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — Section 73 (determination of tax not paid, other than by reason of fraud) and the statutory appeal mechanism under the Act.

Decision – In Favour of

Disposed of as withdrawn at the petitioner's own request, with liberty to pursue the statutory appeal; no ruling was made on the merits of the Section 73 notice.

Case Details

Court: High Court of Kerala at Ernakulam
Case No.: WP(C) No. 30400 of 2023
Coram: Justice Dinesh Kumar Singh
Date: 18.09.2023
Parties: Santhamma Karunakaran Saritha (Jaya Medicals) vs. State Tax Officer & Others

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