M/S V.R Constructions vs. The State Tax Officer (Works Contract)
Held
The provided text only contains the list of connected cases and their appendices, not the actual judgment or the Court's decision. Therefore, what the Court decided cannot be determined from the given information.
Facts
Multiple petitioners challenged notices and orders issued under the GST regime, primarily for the financial year 2017-18. These included notices in Form GST ASMT-10 under Section 61, show cause notices in Form GST DRC-01 under Section 73, and final assessment orders in Form GST DRC-07 under Section 73, along with subsequent recovery notices.
Key Issues
The key legal issues appear to concern the validity and legality of notices issued under Section 61 and Section 73, and the subsequent assessment and recovery proceedings, likely pertaining to procedural compliance or limitation periods for tax demands.
Sections Cited
Section 44, Rule 80, Section 61, Section 73, Section 164, Notification No. 49/2019-Central Tax, Notification No. 52/2020-Central Tax, Notification No. 19/2021-Central Tax, Notification No. 33/2021-Central Tax
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Heard together (2 matters)
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WPC Nos.2469/2023 & 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. 2469 OF 2023 PETITIONER: REJANI.N, AGED 48 YEARS PROPRIETRESS, GAYATHRI TRADERS, INDUSTRIAL ESTATE, UMAYANALLOOR, KOLLAM DISTRICT-691589, PIN - 691589 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHATHANNOOR, KOLLAM DISTRICT-691572, PIN - 691572 2 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI,, PIN - 110001 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 BY ADV SREEJITH P. R 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 8.11.2023, ALONG WITH WP(C).3489/2023, 40
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