2019 (3) TMI 268

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....T<br>2019 (3) TMI 268 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 22-2-2019<br>WA. No. 655 of 2019 - -<br>GST<br>MR K. VINOD CHANDRAN AND MR ASHOK MENON, JJ. For The Appellant : ADVS. SRI. A. KUMAR SMTG. MINI(1748) SRI. AJAY V. ANAND SRI. P. J. ANILKUMAR AND SRI. P. S. SREE PRASAD For The Respondent : SRI V. K. SHAMSUDHEEN SR GP JUDGMENT....

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....xercising jurisdiction under Article 226 is not bound by such prescriptions. We agree with the learned Single Judge that the authorities under the statute could not have passed an order otherwise than by fixing conditions as provided in the statute itself. This is precisely the reason why the assessee has approached this Court invoking the extra ordinary jurisdiction under Article 226. 3. The a....

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....s been no proceedings taken under the Act. In the present case only notice has been issued. The learned Government Pleader submits that when a notice is issued, then there is a commencement of recovery proceedings. We would not deal with that issue as of now, since it gives a separate cause of action to the assessee. Leaving such question open, we direct the assessee to pay the short fall which ha....