Smt. Devi Puttadankandy vs. The Superintendent
Held
The provided judgment text only contains the case headers, party details, and a list of exhibits, with the main body of the judgment omitted. Therefore, the specific decision of the Court regarding the legal issues raised cannot be determined from the available text.
Facts
Multiple petitioners filed writ petitions before the Kerala High Court challenging various orders and notices issued by GST authorities, as evidenced by the exhibits listed, which include show cause notices, assessment orders, recovery letters, and appellate orders. These cases were heard together.
Key Issues
The key legal issues cannot be fully ascertained as the main body of the judgment is omitted. However, the exhibits suggest challenges related to GST refunds, show cause notices, assessment orders, and recovery proceedings under GST law.
Sections Cited
Rule 108(1) of CGST Rules, 2017
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
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.