Satyam Steels vs. The Assistant Commissioner

WP(C)/16617/2023HC KeralaGSTCNR KLHC01036104202328 June 2024Bench: HONOURABLE MR. JUSTICE D. K. SINGH42 pages
For Petitioner: MEERA V.MENON, R.SREEJITH, K.KRISHNA
AI SummaryNot ascertainable from the provided text.

Held

The court's decision and reasoning are not available in the provided text, as the core judgment content has been omitted. Therefore, it is not possible to state what the Court decided.

Facts

The provided text contains only the case titles, parties, and a list of exhibits for multiple connected writ petitions. The actual judgment text, including the facts of the dispute, the court's reasoning, and its decision, has been omitted.

Key Issues

The key legal issues cannot be determined as the main body of the judgment, which would detail the arguments and points of law, is missing from the provided text.

Sections Cited

Rule 108(1) of CGST Rules, 2017 (mentioned in Exhibit P10 as the basis for an appeal).

AI-generated summary — verify with the full judgment below

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. 9652 OF 2023 PETITIONER: SALEEM KUNNATHODI,AGED 52 YEARS PROPRIETOR, M/S. SALEEM FURNITURE, PGP- V/499, VADAKKAN BUILDING, CHAPPANAGGADI, MALAPPURAM, PIN - 676503 BY ADVS. MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE DEPUTY COMMISSIONER, OFFICE OF THE ASSISTANT/DEPUTY COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, DEPARTMENT OF REVENUE, MALAPPURAM DIVISION, AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN - 676505 2 THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE,MALAPPURAM RANGE, II FLOOR, AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN - 676505 3 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 5 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001 BY ADV VISHNU JAYAPALAN BY SR.ADV.SREELAL N.WARRIER, SC SRI MUHAMM

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.

See plans and prices

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.