M/S.Neerakkal Latex (P) LTD. vs. The Superintendent
Held
The provided text only contains the case headers, party details, and a list of exhibits for several connected writ petitions. It explicitly states 'THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:' but the actual judgment content, including the Court's decision and reasoning, is missing from the provided document.
Facts
Multiple petitioners challenged assessment orders and appeal orders issued by GST authorities, primarily concerning discrepancies in Input Tax Credit (ITC) claims. The cases likely involved mismatches between GSTR-2A/2B and GSTR-3B, with petitioners relying on Circular No. 183/15/2022-GST for procedural guidance.
Key Issues
The key legal issue appears to be the proper procedure for verification and allowance of Input Tax Credit (ITC) in cases of discrepancies between GSTR-2A/2B and GSTR-3B, as guided by Circular No. 183/15/2022-GST.
Sections Cited
Circular No. 183/15/2022-GST
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.