M/S Koolikad Habbeb vs. Union Of INDIA Represented By Secretary
Held
The provided text only contains the case headers and a list of exhibits for multiple connected writ petitions. The actual judgment content, including the Court's decision and reasoning, is missing from the provided document.
Facts
Multiple writ petitions were filed challenging show cause notices, assessment orders (DRC-07), and recovery proceedings under GST. The petitioners had filed replies and appeals (GST APL-01) against these actions, which were subsequently rejected or led to further recovery notices.
Key Issues
The key legal issues addressed by the Court cannot be determined as the judgment content is missing. However, the cases generally involve challenges to GST assessment, recovery, and refund procedures.
Sections Cited
Rule 108(1) (CGST Rules, 2017) (mentioned in Exhibit P10), Circular No 192/04/2023 - GST (mentioned in Annexure A1). Specific sections of the CGST/SGST Act discussed by the court are not available in the provided text.
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
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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.