T.M.Saleem vs. The Assistant Commissioner
Held
The provided text only states that the cases were heard and a judgment was delivered. The actual content of the Court's decision, including its reasoning and specific directions, is not included in the provided extract.
Facts
Multiple petitioners challenged various GST assessment orders, show cause notices, and demand orders issued under the CGST/SGST Act for periods including July 2017 to March 2018. The challenges appear to relate to demands for tax, interest, and penalties, potentially concerning input tax credit and procedural aspects of assessment.
Key Issues
The key legal issues involve the validity of GST assessment orders, show cause notices, and demand orders, particularly concerning the demand for input tax availed, interest, and penalties, and adherence to procedural requirements under the GST Acts and Rules.
Sections Cited
Section 62, Rule 100(1), Section 128, Section 39, Section 73, Section 73(9)
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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. 11086 OF 2022 PETITIONER: SHERLI PRASAD,AGED 52 YEARS SHERLI PRASAD, PROPRIETOR OF TONEY MEDICALS ERAMALLOOR PO, ALAPPUZA - 688537, PIN - 688537 BY ADVS. NITISH SATHESH SHENOY SUKUMAR NAINAN OOMMEN SHERRY SAMUEL OOMMEN NIDHI JACOB RESPONDENTS: 1 UNION OF INDIA,HIGH COURT OF KERALA, PIN - 682031 2 STATE GOODS AND SERVICES TAX DEPARTMENT KERALA 9TH FLOOR, TAX TOWER, KILLPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695001 3 PRINCIPAL CHIEF COMMISSIONER OF CGST AND CENTRAL EXCISE OFFICE OF THE CHIEF COMMISSIONER, KERALA ZONE CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN, PIN - 682018 4 THE STATE TAX OFFICER,AIT & CTO KUTHIATHODE ALAPPUZHA, PIN – 688533. 5 JOINT COMMISSIONER (APPEALS), ( SOUGHT TO BE IMPLEADED ) STATE GOODS AND SERVICES TAX DEPARTMENT, ASRAMOM PO. ( SOUGHT TO BE IMPLEADED ) BY ADVS. ASG OF INDIA Nitish Sathesh Shenoy OTHER PRESENT: MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC,GSTN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).22703/2022 AND CONNECTED CASES, T
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