Fathima Cashew Industries vs. Superintendent
Held
The core judgment text is omitted, so the specific decision of the Court cannot be determined from the provided document.
Facts
Multiple petitioners challenged assessment orders and demands for late fees related to the filing of annual returns (GSTR 9 and GSTR 9C) for the financial years 2017-18 and 2018-19. The challenges appear to be in the context of notifications issued by the Central Board of Indirect Taxes & Customs.
Key Issues
The key legal issues likely concern the validity of assessment orders (GST DRC-07) and the imposition of late fees for delayed filing of GSTR 9 and GSTR 9C, potentially in light of statutory provisions and amending notifications.
Sections Cited
Section 44, Section 45, Section 46, Section 47, Rule 80(1), Rule 80(3), Notification No. 7/2023-CT, Notification No. 25/2023-CT
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Heard together (2 matters)
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“ 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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