Pulimanthodi Saidali Haji P.T. vs. The Deputy Commissioner Of State Tax
Held
The provided text only includes the case details and appendices listing the documents challenged, such as notices in FORM GST ASMT-10, show cause notices under Section 73, and assessment orders in FORM GST DRC-07. The actual reasoning and decision of the Court are not present in the provided judgment extract.
Facts
Multiple petitioners challenged assessment orders and show cause notices issued under the GST Act, primarily for the financial year 2017-18 and subsequent years. The disputes centered on the validity of these notices and orders concerning the prescribed time limits for their issuance.
Key Issues
The key legal issue appears to be the validity of show cause notices and assessment orders issued under Section 73 of the GST Act, specifically regarding compliance with statutory time limits and the effect of various extension notifications.
Sections Cited
Section 44, Rule 80, Section 61, Section 73, Section 164
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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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