Nedumparambil Anthappan Babu vs. State Tax Officer
Held
The Court rejected the challenge to the constitutional validity of Section 16(2)(c), citing a previous judgment. However, it set aside the assessment and appellate orders and remitted the matter to the assessing officer for fresh consideration, directing them to account for Circular No.183/15/2022-GST after affording the petitioner a hearing.
Facts
The petitioner challenged the constitutional validity of Section 16(2)(c) of the CGST/SGST Act and contended that the benefit of Circular No.183/15/2022-GST was not extended in the assessment and first appellate orders. The respondents conceded that the impugned orders did not consider the circular.
Key Issues
The key legal issues were the constitutional validity of Section 16(2)(c) of the CGST/SGST Act and whether the benefit of Circular No.183/15/2022-GST should have been applied during the assessment proceedings.
Sections Cited
Section 16(2)(c), Circular No.183/15/2022-GST
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 17TH DAY OF JULY 2024 / 26TH ASHADHA, 1946 WP(C) NO. 17202 OF 2024 PETITIONER: NEDUMPARAMBIL ANTHAPPAN BABU, PROPRIETOR, M/S. OMEGA GRANITE HUB, PUNKUNNAM, THRISSUR, PIN – 680 002. BY ADVS. R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V. RESPONDENTS: 1 STATE TAX OFFICER, STATE GST DEPARTMENT, THIRD CIRCLE, THRISSUR, PIN – 680 004. 2 JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, POOTHOLE, THRISSUR, PIN – 680 004. 3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN – 110 001. 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN – 110 001. 5 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. BY ADVS THUSHARA JAMES (SR GP) SREELAL N. WARRIER (SC)(FOR R4) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.17202/2024 2 JUDGMENT This writ petition has been filed
The judgment continues below.
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