Uttoly Gopalan Shaju vs. The State Tax Officer-3
Held
The provided text only includes the case headers and appendices listing exhibits. The actual judgment content, detailing what the Court decided, is not present in the extract.
Facts
Multiple writ petitions were filed challenging GST assessment and appeal orders, primarily concerning discrepancies in Input Tax Credit (ITC) claims. The petitioners likely contested the validity of these orders, possibly in light of procedural guidelines for ITC verification.
Key Issues
The key legal issues likely revolved around the proper procedure for assessment of GST liability, particularly concerning the verification and eligibility of Input Tax Credit claims, and the validity of assessment/appeal orders issued by the tax authorities.
Sections Cited
No specific CGST/SGST Act sections or Rules are explicitly discussed in the provided text. The exhibits refer to Circular No. 183/15/2022-GST, GSTR 3B, GSTR 1, and various orders/notifications.
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.
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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.