M/S Krishna Electric Company vs. 1. The Superintendent Of Central GST & Central Exercise, Kottiyam Range
Held
The High Court dismissed the writ petition, noting the Standing Counsel's submission that action had already been initiated against the alleged erring supplier (5th respondent). Consequently, the Court found that nothing survived in the present petition.
Facts
The petitioner challenged orders (Ext. P10 and P11) and sought directions against the 5th respondent (supplier) for allegedly collecting tax but not remitting it. The petitioner also requested that no coercive recovery proceedings be initiated against them until the supplier was first proceeded against under GST laws.
Key Issues
The key legal issues were the validity of recovery orders against the petitioner for unremitted tax by their supplier, and whether the authorities should prioritize action against the defaulting supplier before proceeding against the recipient.
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 MONDAY, THE 19TH DAY OF FEBRUARY 2024 / 30TH MAGHA, 1945 WP(C) NO. 1760 OF 2024 PETITIONER/S:
M/S KRISHNA ELECTRIC COMPANY, AGED 75 YEARS VIJAYAM, THIRUMUKKU, CHATHANNUR, MEENADU, KOLLAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, K. VANARAJAN, PIN - 691572
BY ADVS. BOBBY JOHN S.AJAYGHOSH KUMAR
RESPONDENT/S:
1
THE SUPERINTENDENT OF CENTRAL GST & CENTRAL EXERCISE, KOTTIYAM RANGE, ST. MARRY'S BUILDING, KADAPPAKADA, KOLLAM DISTRICT, PIN - 691008 2
THE DEPUTY COMMISSIONER OF CENTRAL TAX & CENTRAL EXERCISE, AWWAL TOWER, MIDDLE HILL, MALAPPURAM DIVISION, MALAPPURAM DISTRICT, PIN - 676505 3
THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 4
THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST POLICY WING, NO.503, B WING, 5TH FLOOR, CBIC, HUDCO VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW DELHI, PIN -
W.P.(C) No.1760/2024
-2-
110066 5
M/S. SPANILA SANITARY WARE BUILDING N
The judgment continues below.
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