Abdul Salam Shihansha vs. Superintendent
Held
The judgment text is largely omitted, making it impossible to ascertain the Court's specific decision or reasoning. However, based on the nature of the petitions and exhibits, the Court likely addressed the validity of the assessment orders, notices, and the application of relevant GST provisions concerning annual returns and reconciliation statements.
Facts
The petitioners, various businesses, challenged assessment orders (Form GST DRC 07) and notices (Form GST ASMT-10) issued by GST authorities. These proceedings appear to relate to alleged discrepancies or non-compliance concerning the filing of annual returns (GSTR 9) and reconciliation statements (GSTR 9C) for the financial years 2017-18 and 2018-19.
Key Issues
The key legal issues likely concerned the validity of assessment orders and notices issued by GST authorities, the proper procedure for filing annual returns (GSTR 9) and reconciliation statements (GSTR 9C), and the application of late fees or other penalties under the CGST Act and Rules.
Sections Cited
Section 44, Section 45, Section 46, Section 47, Rule 80(1), Rule 80(3)
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.
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