Saidaly Babu vs. Union Of INDIA
Held
The provided text only contains the case captions and appendices listing exhibits, not the body of the judgment. Therefore, what the Court decided cannot be determined from the given information.
Facts
Multiple writ petitions were heard together by the Kerala High Court, involving various businesses and tax authorities. The cases appear to challenge assessment orders, appeal orders, and notices issued under GST, with exhibits referencing GSTR-3B, GSTR-1, and various circulars/notifications.
Key Issues
The key legal issues, based on the exhibits, likely pertain to the validity of GST assessments, input tax credit claims, and procedural compliance under the GST regime, potentially involving the interpretation of circulars and notifications.
Sections Cited
None explicitly mentioned in the provided text as being discussed.
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
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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.