B. Anilkumar vs. Superintendent
Held
The court's decision on the merits of the petitions cannot be determined from the provided text, as the core judgment content outlining the court's reasoning and final pronouncement is omitted.
Facts
Multiple petitioners challenged assessment orders (GST DRC 07) and demands for late fees issued by GST authorities concerning their annual returns (GSTR 9) and reconciliation statements (GSTR 9C) for financial years 2017-18 and 2018-19. The petitions also refer to specific notifications issued by the Central Board of Indirect Taxes & Customs.
Key Issues
The key legal issues likely involve the validity of assessment orders and demands for late fees related to the filing of annual GST returns and reconciliation statements for the specified financial years, and the interpretation of relevant CGST Act sections and Rules, along with applicable 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)
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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