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2020 (11) TMI 185
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....RALA<br>GST<br>2020 (11) TMI 185 - KERALA HIGH COURT - 2021 (45) G.S.T.L. 130 (Ker.)<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 3-11-2020<br>WP (C). No. 23226 OF 2020 (C) - -<br>GST<br>THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE PETITIONER : BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR FOR THE RESPONDENT : BY GOVERNMEN....
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....ction. 2. I have heard the learned counsel or the petitioner, the learned Government Pleader for the official respondents of the State as also the learned Central Government Standing Counsel for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that this is not a fit case for interference with Ext.P14 order. ....
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.... the submission of the learned counsel for the petitioner that it is only the Central government authorities that can initiate proceedings under Section 74 of the Act. There is no statutory basis for the said submission made on behalf of the petitioner. Accordingly, without prejudice to the right of the petitioner to move the Appellate Authority through an appeal against Ext.P14 order, the writ pe....