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When will High court not hear you?
When will High court not hear you?
You may file an out of order petition with High Court. HC might have even accepted it. But HC may decide to not act on it. HC may send you back to lower authorities. And ask lower authorities to judge it on merits. It has happened in the VAT case of M Maheswary, where Kerala High Court relegated the petitioner to lower bodies.
Here are the facts of the case:
Mohan Agencies (M), a registered dealer under Kerala VAT and CST Act purchased 'Hand made safety matches' from an SSI unit in Tamil nadu and sold it in Kerala.
Sale of hand made safety matches is exempt from Kerala VAT.
So, M filed its tax return after claiming exemption on purchase of safety matches.
The Commercial Tax officer (CTO) rejected the claim.
M skipped the appellate authority and filed a petition with Kerala High court.
After hearing, Kerala HC decided to not interfere. And relegated M to go to lower authorities first.
What had actually happened?
M was claiming before HC that he has produced sufficient evidence before CTO to prove that he bought and sold hand made safety matches.
However CTO claimed quite contrary.
Honorable HC stated that M's matter requires a "Fact ajudication". And directed M appeal before lower appellate with in two weeks. Honorable HC also directed the lower authorities to consider the interlocutory applications and pass appropriate orders within one-month from the date of appeal.
Why am I perplexed?
We attorneys know that our each presentation (hearing) before CTO is recorded. CTO maintains minutes for each hearing. Isn't that sufficient to prove what we presented before the tax-officer?
Case Reference - M.MAHESWARY, MOHAN AGENCIES, Vs. COMMERCIAL TAX OFFICER.
