M/S. Girindra Global Hospitality vs. The Superintendent
Held
The High Court dismissed the writ petition as withdrawn, granting the petitioner liberty to file an appeal under Section 107 of the CGST/SGST Act within the statutory time. It also directed that no recovery action be initiated until the appeal is instituted.
Facts
The petitioner challenged an order dated 11.03.2024 by the 1st respondent, which found their claim for IGST, CGST, and SGST amounting to Rs. 2,38,246/- invalid and inadmissible. They sought to withdraw their writ petition to file a statutory appeal against this order.
Key Issues
The key legal issue was the challenge to an order invalidating the petitioner's GST claim. The procedural issue was whether to pursue a writ petition or a statutory appeal under the CGST/SGST Act.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 3RD DAY OF APRIL 2024 / 14TH CHAITHRA, 1946 WP(C) NO. 13403 OF 2024 PETITIONER: M/S. GIRINDRA GLOBAL HOSPITALITY SHORNUR ROAD, THIRUVAMBADI, THRISSUR, REPRESENTED BY ITS ASST. GENERAL MANAGER (FINANCE), FRANCO THOMAS, PIN - 680022 BY ADVS. R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V. RESPONDENTS: 1 THE SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE, THRISSUR RANGE, CENTRAL EXCISE BUILDING, THRISSUR, PIN - 680001 2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 BY ADV A.K.PREETHA SMT. A.K. PREETHA- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.13403 of 2024 2 JUDGMENT Dated this the 3rd day of April, 2024 Smt.A.K Preetha,
The judgment continues below.
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