K. Prasad Kini vs. State Tax Officer
Held
The provided text only contains the case headers, parties, and a list of exhibits for multiple connected writ petitions. The actual judgment content, including the Court's decision and reasoning, is not present in the provided document.
Facts
The petitioners challenged assessment orders and appeal orders related to GST, likely concerning Input Tax Credit (ITC) claims. The cases appear to involve issues where there were discrepancies in GSTR-3B and GSTR-1 filings, and the verification of ITC claims, as indicated by the reference to Circular No. 183/15/2022-GST.
Key Issues
The key legal issues likely revolve around the eligibility and verification of Input Tax Credit (ITC), particularly concerning mismatches between GSTR-2A/2B and GSTR-3B, and the proper procedure for assessment and demand in such cases.
Sections Cited
Circular No. 183/15/2022-GST
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 6925 OF 2023 PETITIONER/S:
NALLEPILLI ARUMUGHAN JYOTHIKUMARI AGED 56 YEARS PROPRIETRIX OF M/S SRI. AMMAN ENTERPRISES, 4/181, VILAYAMKODE, KALLEKKAD, PALAKKAD, KERALA, PIN - 678015
BY ADVS. ELDHO MATHEW RASMI NAIR T.
RESPONDENT/S:
DEPUTY COMMISSIONER OF STATE TAX THE DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GST DEPARTMENT,, PIN - 678001 OTHER PRESENT:
SRI.MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).5437/2023, 12323/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024
-2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 5437 OF 2023 PETITIONER/S:
P.M.SUBAIR , MANAGING PARTNER AGED 62 YEARS M
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.