Sadbhavana World School

The petitioner is aggrieved by Ext.P3 order of penalty imposed under Section 47(6) of the Kerala Value Added Tax Act, 2003. Admittedly, the petitioner has an alternative remedy by way of appeal, which even if delayed as of now, could be filed with a delay condonation application. In such circumstance, it may not be proper for this Court to invoke the remedy under Article 226 of the Constitution of India to interfere with Ext.P3 order. The petitioner would have their liberties reserved to approach the appellate authority. Writ petition closed.

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(K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge