2025 (3) TMI 667

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..... oner: By Advs. K.N. Sreekumaran, P.J. Anilkumar (A-1768), Lijo Varghese, For the Respondents: By Adv. Jasmin M.M. Government Pleader. JUDGMENT Petitioner challenges Exhibit-P7 order dated 08.08.2024 issued under Section 73 (9) of the Central Goods and Services Tax Act/Kerala Goods and Services Tax Act, 2017. 2. In the proceedings related to the financial year 2019-20, noticing that there was .....

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..... al mistake, and if properly appreciated, no liability would arise. Petitioner asserts that the clerical mistake committed by its staff has resulted in the huge liability imposed upon it. 4. I have heard Sri. K. N. Sreekumaran, the learned counsel for the petitioner as well as Smt. Jasmin M. M., the learned Government Pleader. 5. On a perusal of the impugned order Exhibit-P7, it is evident that p .....

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..... iled by the petitioner, it is due to its own default. The blame cannot be put upon the respondents. Therefore, this Court is of the view that this is not a fit case to invoke the remedy under Article 226 of the Constitution of India. 7. Accordingly, I dismiss this writ petition, reserving the liberty of the petitioner to prefer statutory remedies, if available, in accordance with law.
Case la .....

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