TaxTMI 
TaxTMI 
2022 (1) TMI 255
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....nt orders for three years, W.P.(C) No.18783 of 2021 challenges the rejection of claim of input tax credit for tax paid on capital goods in terms of Rule 13 of the Kerala Value Added Tax Rules, 2005 (for short 'the Rules'). The assessment years involved in the former writ petition are 2015-16, 2016- 17 and 2017-18. 2. Petitioner is a company engaged in the business of manufacture and sale of industrial gases and is a dealer registered under the Act. As part of increasing the refining capacity of the Kochi Refineries of the Bharat Petroleum Corporation Ltd. (for short 'BPCL), it was decided to implement a project for constant and uninterrupted supply of industrial gases like hydrogen, nitrogen and HP steam. Pursuant to an invit....
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....No.18783 of 2021, petitioner challenges the rejection of claim for input tax credit of the tax paid on capital goods, alleging that the rejection was on a wrong assumption that the agreement under which the petitioner supplies industrial gases to BPCL, is a works contract. 6. I have heard Sri. P.S.Sreeprasad, the learned counsel for the petitioner as well as Dr.Thushara James, the learned Senior Government Pleader for the respondent. 7. Adv. Sreeprasad vehemently argued that the assessment orders were issued without jurisdiction, warranting interference under Article 226 of the Constitution of India. According to the learned counsel, the condition precedent for levy of tax under section 6(1)(f) of the Act is transfer of property in th....
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.... case for invoking the writ jurisdiction under Article 226 of the Constitution of India. There is no dispute that if an authority acts without jurisdiction or in excess of jurisdiction, this Court can, in exercise of its powers under Article 226 of the Constitution of India interfere and issue a writ of certiorari. The jurisdictional fact, as held in Arun Kumar and Others v. Union of India and Others [(2007) 1 SCC 732] is a fact which must exist before the authority assumes jurisdiction over a particular matter. When the existence of the jurisdictional fact can be decided only by an appreciation of disputed questions of fact, necessarily the parties are to be relegated to the appellate remedy under the statute. 10. A reading of the impug....
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....apital goods has been rejected for the reason that petitioner had executed the works contract for BPCL. The finding is intrinsically connected with the question involved in W.P.(C) No.17451 of 2021 and hence in the said case also, petitioner must be relegated to the statutory remedy of appeal. 13. As held in the decisions in Union of India and Another v. Guwahati Carbon Limited [(2012) 11 SCC 651] and Assistant Commissioner of State Tax and Others v. Commercial Steel Limited [(2021) SCC Online 884] existence of alternative remedy is a factor to be considered by the writ court before exercising its jurisdiction. The remedy of an assessee against an assessment order is to prefer a statutory appeal and pursue remedies available under law an....