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of <h1>Dismissal of Writ Petition Against GST Penalty Order; Stay Granted for Recovery</h1> <h3>K.P. CARS PRIVATE LTD. Versus STATE OF KERALA, THE STATE TAX OFFICER, THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE</h3> The High Court dismissed the writ petition challenging a penalty order under the GST Act, citing the availability of an alternative remedy through an ... Maintainability of petition - effective alternative remedy of an appeal - penalty order - HELD THAT:- Against Ext.P8 order, the petitioner has an effective alternative remedy by way of an appeal before the appellate authority. This is more so because I do not find the impugned order vitiated by any error of jurisdiction or violation of the rules of natural justice so as to warrant an interference with the same in these proceedings. Accordingly, without prejudice to the right of the petitioner to move the appellate authority under the GST Act, the writ petition in its challenge against Ext.P8 penalty order, that was passed as early as in 2019, is dismissed. It is directed that recovery steps for recovery of amounts confirmed against the petitioner by Ext.P8 penalty order shall be kept in abeyance for a period of three weeks, so as to enable the petitioner to move the appellate authority in the meanwhile. The petitioner challenged Ext.P8 penalty order under the GST Act in Kerala High Court. The court dismissed the writ petition, stating that the petitioner has an alternative remedy by appealing before the appellate authority. Recovery steps for the penalty amount were stayed for three weeks to allow the petitioner time to appeal.
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