WP(C) NO. 1048 OF 2018 1 2025:KER:25781 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 WP(C) NO. 1048 OF 2018 PETITIONER : SMT. MANJUSHA SANJITH, WATERLINE INDUSTRIES, KOTTAMURI P.O., MALA, THRISSUR, KERALA BY ADVS. ANIL D. NAIR (SR.) ASISH MOHAN P.JINISH PAUL G.KRISHNAKUMAR (MALLYA) MEKHALA M.BENNY MARY JOSSY R.SREEJITH NAIR RESPONDENT : SALES TAX OFFICER, SGST DEPARTMENT, CHALAKUDY-680 307. DR.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 1048 OF 2018 2 2025:KER:25781 BECHU KURIAN THOMAS, J. ......…............................................. W.P.(C) No.1048 of 2018 …................................................ Dated this the 26th day of March, 2025 JUDGMENT Petitioner challenges Ext.P3 order issued under Section 25(1) of the Kerala Value Added Tax Act, 2003. The said order is dated 30.12.2017, and this writ petition was filed on 10.01.2018. 2. Though this writ petition has been pending consideration for the last seven years, it is noticed that, the petitioner has an appellate remedy. The contentions raised in this writ petition involve factual disputes and are matters which will have to be appreciated in an appeal, Article 226 of the Constitution of India is not a remedy for the type of grievances projected in this writ petition. Accordingly, this writ petition is dismissed. 3. However, taking note of the date on which the writ petition was filed, petitioner is granted liberty to pursue her statutory remedies in accordance with law. The period spent by the petitioner in pursuing this writ petition from 10.01.2018 till today, shall stand excluded while calculating the period of limitation. sd/- BECHU KURIAN THOMAS JUDGE AMV/26/03/2025 WP(C) NO. 1048 OF 2018 3 2025:KER:25781 APPENDIX OF WP(C) 1048/2018 PETITIONER EXHIBITS EXHIBIT P1. TRUE COPY OF THE NOTICE DATED 1.11.2017 ISSUED BY THE RESPONDENT EXHIBIT P2. TRUE COPY OF THE REPLY ALONG WITH ANNEXURES SUBMITTED BY THE PETITIONER EXHIBIT P3. TRUE COPY OF THE ORDER DATED 30.12.2017 ISSUED BY THE RESPONDENT