Yesudasan Valiyavila Thekkathil Deeonse vs. State Tax Officer (Works Contract)
Held
The provided text only includes the case details and a list of exhibits, not the actual judgment. Therefore, the Court's decision and reasoning cannot be ascertained from the given information.
Facts
Multiple petitioners challenged show cause notices and assessment orders issued under Section 73 of the CGST/SGST Act, predominantly for the financial year 2017-18. The challenges likely pertain to the validity and procedural aspects of these notices and orders.
Key Issues
The key legal issues, though not explicitly stated in the provided text, likely revolve around the validity of show cause notices and assessment orders issued under Section 73 of the GST Act, potentially concerning limitation periods or procedural compliance.
Sections Cited
Section 61, Section 73, Section 20(XVI), Rule 142(5)
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.
& conn.cases 1 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. 36637 OF 2022 PETITIONER: KALIPARAMBIL CONSTRUCTION COMPANY XVI-1577, XAVIERS, PT JACOB ROAD, THOPPUMPADY, ERNAKULAM, KOCHI. REPRESENTED BY ITS MANAGING PARTNER, GEORGE K. S., PIN - 682005 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL S.SHAINA KIROSH RAJAN PONNAMBIL RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT) OFFICE OF THE JOINT COMMISSIONER, SGST DEPARTMENT, 1ST FLOOR, STATE GST COMPLEX, BAZAR ROAD, MATTANCHERRY, KOCHI, PIN - 682002 2 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT: SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023, ALONG WITH WP(C).36656/2022, 36669/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
& conn.cases
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