Anishia Chandrakanth vs. The Superintendent
Held
The core judgment text detailing the Court's decision is omitted from the provided document. Therefore, the specific findings and directions of the Court cannot be ascertained from the given text.
Facts
The petitioners challenged assessment orders (Form GST DRC-07) and notices (Form GST ASMT-10) demanding late fees for discrepancies in their annual returns (GSTR-9) and reconciliation statements (GSTR-9C) for the financial years 2017-18 and 2018-19. They relied on various notifications issued by the Central Board of Indirect Taxes & Customs.
Key Issues
The key legal issues likely concern the validity of assessment orders and late fee demands related to alleged discrepancies in annual GST returns and reconciliation statements, and the applicability of relevant notifications regarding compliance.
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
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.
“ 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.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.