Saloom Trading vs. The Superintendent
Held
The provided judgment text only includes the case details and a list of exhibits, but the actual decision and reasoning of the Court are omitted. Therefore, it is not possible to determine what the Court held.
Facts
Multiple petitioners challenged assessment orders (GST DRC 07), summary orders, and notices demanding late fees issued by GST authorities for the financial years 2017-18 and 2018-19. The challenges relate to the filing of annual returns (GSTR 9) and reconciliation statements (GSTR 9C).
Key Issues
The key legal issues appear to concern the validity of assessment orders and demands for late fees related to the filing of GSTR 9 and GSTR 9C for the financial years 2017-18 and 2018-19, potentially involving the interpretation and application of relevant CGST Act sections and Rules.
Sections Cited
Section 44, Section 45, Section 46, Section 47, Rule 80(1), Rule 80(3)
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
“ C.R”
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WP(C) NO. 30644 OF 2023 PETITIONER/S: ANISHIA CHANDRAKANTH, AGED 51 YEARS PROPRIETRIX, M/S. ACS TECHNOLOGIES, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN - 695014 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, AUDIT CIRCLE - 1, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 BY ADV SREELAL N WARRIER;SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.04.2024, ALONG WITH WP(C).32069/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) Nos. 30644 of 2023 and connected cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WP(C) NO. 32069 OF 2023 PETITIONER/S: SALOOM TRADING, KP 17/837, KUTTIES COMPLEX, KONNI POST OFFICE ROAD, KONNI, PATHANAMTHITTA, KERALA- 689691. REPRESENTED BY IT'S PROPRIETRESS SMT.KUNJAMMA ABRAHAM.
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