Venugopal. P. vs. The State Tax Officer
Held
The provided text only lists the connected cases and their respective exhibits, such as show cause notices, replies, assessment orders under Section 73, and rectification applications. The actual judgment containing the Court's decision and reasoning is not included in the provided document.
Facts
Multiple writ petitions were filed challenging GST assessment orders, show cause notices, and subsequent revenue recovery actions. The petitioners had submitted replies to show cause notices and some also filed rectification applications against the assessment orders, which were subsequently rejected.
Key Issues
The key legal issues involve challenges to assessment orders passed under Section 73 of the GST Acts, the validity of subsequent revenue recovery notices, and the rejection of rectification applications filed under Section 161 of the CGST Act.
Sections Cited
Section 73, Section 161
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. 24344 OF 2023 PETITIONER/S:
M/S. HOLY CROSS HOSPITAL, 34/283, SHANGHUMUGOM BEACH P.O THIRUVANANTHAPURAM KERALA, REPRESENTED BY IT'S PRESIDENT, SR. JOSIA, KOONAMPARAYIL, PIN - 695007
BY ADVS.K.LATHA MEENAKSHI P.R.
RESPONDENT/S:
THE ASSISTANT STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAXPAYER CIRCLE, FORT TAX TOWER, 4TH FLOOR, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 OTHER PRESENT:
SRI.MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).1660/2024, 25951/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 24344/2023, 1660/2024, 25951/2023, 26440/2023, 26487/2023, 27705/2023, 28315/2023, 28330/2023, 28539/2023, 29448/2023, 30193/2023, 31989/2023, 32077/2023, 3223/2024, 34982/2023, 7884/2024, 42950/2023, 13133/2024, 15175/2024
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADH
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