Ranganatha Sathya Narayana Swami vs. Deputy Commissioner
Held
The actual decision of the Court is not available in the provided text, as the judgment body is missing. Therefore, what the Court held cannot be determined.
Facts
The provided text contains only the case details and appendices for multiple writ petitions (WP(C) NO. 27416 OF 2023 and connected cases) heard by the Kerala High Court. The actual judgment body, including the facts of the dispute, the Court's reasoning, and its decision, is not present in the provided document.
Key Issues
The key legal issues addressed by the High Court cannot be determined as the judgment's reasoning and discussion are absent from the provided text. The cases appear to involve orders issued under Section 73 of the GST Act.
Sections Cited
Section 73, Rule 142(5)
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. 27416 OF 2023 PETITIONER: MASCO MOTORS NH-17, 7/219,220, MASCO BUILDING, CHERUVANNUR P.O, KOLATHARA, KOZHIKODE, KERALA REPRESENTED BY ITS MANAGING PARTNER MOHAMMED FAZIL.P, PIN - 673655 BY ADVS. M.K.HAJARA C.RAMACHANDRAN HOWLATH JAHAN RESPONDENTS: 1 OFFICE OF THE ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, TAX PAYER SERVICES CIRCLE FEROKE IST FLOOR, G.S.T. COMPLEX, JAWAHAR NAGAR COLONY, ERANHIPALAM, KOZHIKODE, PIN - 673006 2 OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT KERALA, SPECIAL CIRCLE-II, JAWAHAR NAGAR, ERANHIPALAM, KOZHIKODE, PIN - 673006 3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 5 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT: SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. S
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