Jeethu T J vs. Union Of INDIA
Held
The provided judgment extract only contains the case titles, parties, and a list of exhibits filed by the petitioners, which include show-cause notices, assessment orders, and interim orders from other cases. The substantive part of the judgment, detailing the Court's reasoning and decision, is explicitly omitted from the provided text.
Facts
The petitioners, various taxpayers, received show-cause notices (Form GST DRC-01/DRC-01A) and assessment orders (Form GST DRC-07) under Section 73 of the GST Acts for alleged tax liabilities. They challenged these proceedings before the High Court.
Key Issues
The key legal issues cannot be fully ascertained as the main body of the judgment, which would discuss the arguments and legal points, has been omitted. However, the exhibits suggest challenges to show-cause notices and assessment orders under GST law.
Sections Cited
Section 73, Form GST DRC-01, Form GST DRC-01A, Form GST DRC-07, Form GST ASMT 10
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 TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 32801 OF 2022 PETITIONER: K.S. PAREED,AGED 63 YEARS, S/O. SAYED MOHAMMED PROPRIETOR, KOPPARAMBIL ARCADE, ARACKAPPADY, VENGOLA P.O., ERNAKULAM-683556 RESIDING AT KOPPARAMBIL HOUSE, ARACKAPPADY, VENGOLA P.O, ERNAKULAM, PIN - 683556 BY ADVS. K.P.PRADEEP HAREESH M.R. SANAND RAMAKRISHNAN T.T.BIJU T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENTS: 1 STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES),GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- KERALA, PIN - 695001 2 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA.P.O. THIRUVANANTHAPURAM, KERALA, PIN - 695002 3 THE STATE TAX OFFICER, OFFICE OF THE JOINT COMMISSIONER, 1ST FLOOR, STATE GOODS AND SERVICE TAX DEPARTMENT COMPLEX, BAZAR ROAD, MATTANCHERRY, ERNAKULAM, PIN - 682002 4 CHIEF COMMISSIONER OF CENTRAL TAXES [(CGST) & CENTRAL EXCISE)], CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, COCHIN ERNAKULAM-, PIN - 682018 5 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA OFFICE OF THE GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN
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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.