IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 25TH MARCH 2008 / 5TH CHAITHRA 1930 WP(C).No. 7795 of 2008(C) ------------------------- PETITIONER: ------------ M/S. ACCEL TRANSMATICS LTD. REGD. OFFICE 17/27, JAGATHY THIRUVANANTHAPURAM-695 014, REPRESENTED BY S.T.PRABHU, DIRECTOR AND COMPANY SECRETARY. BY ADV. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE ASSISTANT COMMISSIONER (KGST) SALES TAX OFFICE, SPECIAL CIRCLE THIRUVANANTHAPURAM. 3. THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT THIRUVANANTHAPURAM. BY SHRI.K.P.PRADEEP, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ---------------------- WP(C) No. 7795 of 2008 ------------------------------------ Dated, this the 25th day of March, 2008 J U D G M E N T Since petitioner has an alternate remedy by way of statutory revision before the Deputy Commissioner against order under Section 45A of the KGST Act, there is no need to entertain challenge against the penalty order in writ proceedings. Therefore, writ petition is closed leaving freedom to the petitioner to file statutory revision before the Deputy Commissioner. However, since the writ petition is pending before this Court from 06/03/2008, petitioner is granted one week time from today to file revision. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg