K.R.Grand Residency vs. State Of Kerala
Held
The High Court disposed of the writ petition in the same terms as its earlier decisions in W.A No. 32408/2023 and R.P No. 81/2024, acknowledging that the issue was covered by those precedents.
Facts
The petitioner challenged an assessment order issued under the KGST Act and sought to avail benefits under an amnesty scheme. The respondents did not dispute that the subject matter of the writ petition was covered by previous decisions of the High Court.
Key Issues
The key legal issues were the validity of the assessment order (Ext.P8) and the petitioner's entitlement to the benefits of the amnesty scheme (Ext.P6 & P7).
Sections Cited
None
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 12TH DAY OF FEBRUARY 2024 / 23RD MAGHA, 1945 WP(C) NO. 21574 OF 2023 PETITIONER/S: K.R.GRAND RESIDENCY , AGED 43 YEARS IV/676, PARAYIL MARKET ROAD, KUNNAMKULAM, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI.RANJITH K.RAGHUNATHAN., PIN - 680503 BY ADV TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE OF KERALA, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY TO GOVERNMENT., PIN - 695001 2 COMMISSIONER OF STATE TAX , KERALA STATE GST DEPARTMENT, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 3 JOINT COMMISSIONER , STATE GST DEPARTMENT, POOTHOL, THRISSUR, PIN - 680004 4 DEPUTY COMMISSIONER , TAXPAYER SERVICES DIVISION - VADAKKANCHERY, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 OTHER PRESENT: RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 21574 OF 2023 2 JUDGMENT Dated this the 12th day of February, 2024 The present writ petition has been filed with the following pr
The judgment continues below.
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