Lok Ayukta complaint maintainability under GST law was not disturbed where proceedings had reached the evidence stage.

A complaint already taken cognizance of by the Lok Ayukta and pending at the evidence stage was not treated as non-maintainable under Section 157(2) of the Kerala Goods and Services Tax Act, 2017. The Court declined to quash the complaint on that ground and noted that a request for earlier disposal could be pursued before the Lok Ayukta itself. For that reason, no writ direction under Article 226 for expeditious disposal was issued, and the quashing and declaratory reliefs were rejected.

---

---

Issues: Whether the complaint before the Lok Ayukta could be quashed as not maintainable under Section 157(2) of the Kerala Goods and Services Tax Act, 2017, and whether directions could be issued under Article 226 of the Constitution of India for expeditious disposal.

Analysis: The complaint had already been taken cognizance of and had reached the evidence stage. In those circumstances, the Court declined to hold the complaint not maintainable and refused to quash it. It also held that the petitioner could pursue the remedy of seeking early disposal before the Lok Ayukta itself, and therefore no writ direction was warranted.

Conclusion: The requested quashing and declaratory reliefs were rejected, and no direction for expeditious disposal was issued.

---