Royal Fresh Super Market vs. The State Tax Officer
Held
The provided text only contains the case details, parties, and a list of exhibits/appendices, but *does not include the main body of the judgment* detailing the Court's decision or reasoning on the merits of the petitions.
Facts
Multiple petitioners challenged GST assessment proceedings for the year 2017-18, which included notices in Form ASMT.10, show cause notices under Section 73, and final assessment orders. The cases were heard together by the Kerala High Court.
Key Issues
The key legal issues likely concern the validity of GST assessment proceedings initiated through notices under Section 61 and show cause notices under Section 73 of the CGST/SGST Act, particularly for the initial period of GST implementation (2017-18).
Sections Cited
Section 61, Section 73, Circular No.123/42/2019-GST, Circular No. 122/41/20219 GST, Circular No.8/2020, Order No.02/2018 -Central Tax
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.
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. 25940 OF 2022 PETITIONER: K.E. ZIDHIQUE, AGED 78 YEARS HILL PRODUCE DEALER THOPRAMKUDY.P.O. IDUKKI DISTRICT, PIN - 685602 BY ADVS. MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, CHERUTHONI AT IDUKKI DISTRICT, PIN - 685602 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV SMT.I. SHEELA DEVI OTHER PRESENT: SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023 ALONG WITH WP(C).28241/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 of 2022 & conn.cases
The judgment continues below.
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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.