M/S. Asian Tiles & Granites vs. The State Tax Officer
Held
The provided text only contains the case details, parties, and a list of exhibits for various connected writ petitions. The actual reasoning and decision of the Court are not included in the provided judgment extract. Therefore, what the Court decided cannot be determined from the given text.
Facts
The petitioners challenged assessment orders and show cause notices issued under the GST Act, primarily for the financial years 2017-18, 2018-19, and 2019-20. These proceedings often followed the issuance of ASMT-10 notices and culminated in demands for tax, interest, and penalty in FORM GST DRC-07.
Key Issues
The key legal issues, inferable from the exhibits, likely concern the validity of show cause notices and assessment orders issued under Section 73, particularly regarding adherence to prescribed time limits and the impact of various Central Tax Notifications extending such periods.
Sections Cited
Section 73, Section 61, Section 44, Section 164, Rule 80
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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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