M/S. Ibnuseena Medicals vs. The State Tax Officer
Held
The provided judgment text only includes the case details and appendices listing the documents filed (e.g., show cause notices, assessment orders, replies, and previous interim orders). The actual decision and reasoning of the Court are not present in the provided text.
Facts
Multiple petitioners challenged assessment orders and show cause notices issued by State Tax Officers under the GST Act for the financial year 2017-18. These writ petitions were heard together by the Kerala High Court.
Key Issues
The key legal issues likely concern the validity and procedural correctness of GST assessment orders and show cause notices issued for the 2017-18 period.
Sections Cited
Section 61, Section 73
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
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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.