Kallada Regency Private Limited vs. State Of Kerala
Held
The High Court noted that the subject matter of the writ petition was covered by its previous decisions in W.P.(C.) No. 32408/2023 dated 30.11.2023 and R.P. No. 81/2024 dated 05.02.2024. Accordingly, the present writ petition was disposed of with the same terms as those previous decisions.
Facts
The petitioner challenged an assessment order and a conditional stay order, seeking a declaration that tax (TOT) remittance for AY 2020-2021 was timely and no interest liability under Section 23(3) of the KGST Act, 1963 should be imposed.
Key Issues
Whether the tax (TOT) remittance made by the petitioner for AY 2020-2021 was in time, and if interest liability could be fastened under Section 23(3) of the KGST Act, 1963.
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 THURSDAY, THE 15TH DAY OF FEBRUARY 2024 / 26TH MAGHA, 1945 WP(C) NO. 30680 OF 2022 PETITIONER/S: KALLADA REGENCY PRIVATE LIMITED, AGED 60 YEARS IRINJALAKUDA, THRISSUR- 680121,REPRESENTED BY ITS MANAGING DIRECTOR - K. R. SUNIL KUMAR. BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO., PIN - 695001 2 DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE P.O., THRISSUR, PIN - 680004 3 JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, POOTHOLE P.O., THRISSUR, PIN - 680004 4 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O,THIRUVANANTHAPURAM, PIN - 695002 BY ADV GOVERNMENT PLEADER OTHER PRESENT: RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.30680 of 2022 2 JUDGMENT Dated this the 15th day of February, 2024 Th
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.