Ultraprime Cements INDIA PVT. LTD. vs. Central Board Of Indirect Taxes And Customs
Held
The core judgment text, which contains the Court's decision and reasoning, is omitted from the provided document. Therefore, what the Court decided cannot be determined from the available information.
Facts
Multiple petitioners challenged GST assessment orders and recovery notices issued for various financial years (e.g., 2017-18, 2018-19, 2019-20). The challenges appear to involve issues related to GSTR-3B filings, show cause notices (DRC-01, ASMT-10), and final assessment orders (DRC-07).
Key Issues
The key legal issues likely revolve around the validity of GST assessment orders and recovery notices, and the procedures followed under the CGST/SGST Act, potentially concerning input tax credit or tax liability determination.
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. 31559 OF 2019 PETITIONER: M/S M.TRADE LINKS FA TOWER, K.K.ROAD,KADAVANTHRA, ERNAKULAM, REPRESENTED BY NIYAS AHAMMED, MANAGING PARTNER. BY ADVS. SMT.MEERA V.MENON RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-110001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY PRINCIPAL COMMISSIONER (GST). 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. BY ADV SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS 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).5995/2022, 21545/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
W.P(C) Nos. 31559/2019, 25891/2020, 26515/2021,5995/2022, 21545/2022, 27854/2022, 24327/2022, 36612/2022, 24677/2023, 37039/2023 2
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