IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 3RD JUNE 2008 / 13TH JYAISHTA 1930 WP(C).No. 16536 of 2008(R) -------------------------- PETITIONER: -------------- T.S. SALUDEEN, PROPRIETOR, AL SHAHANA TRADING COMPANY, MEENAKSHIPURAM, PALAKKAD DISTRICT. BY ADV. SRI.T.M.RAMAN KARTHA SMT.MANJULA NAIR RESPONDENTS: ---------------- 1. KERALA STATE TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE ADDITIONAL SALES TAX OFFICERR-I, CHITTUR, PALAKKAD DISTRICT (ASSESSING AUTHORITY). BY GOVT. PLEADER, SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 16536 OF 2008 R ```````````````````````````````````````````````````` Dated this the 3rd day of June, 2008 J U D G M E N T Petitioner challenges Exts.P1 to P3. Ext.P3 is an order passed by the Sales Tax Appellate Tribunal under the KGST Act. Against the same, the petitioner has an effective remedy under the KGST Act by filing revision. In such circumstances, I am not inclined to entertain this writ petition under Article 226 of the Constitution of India. Accordingly, this writ petition is disposed of relegating the petitioner to pursue his remedy under the KGST Act. Sd/- (K.M.JOSEPH, JUDGE) aks