M/S. N. C. John & Sons PVT. LTD. vs. The Deputy Commissioner

WP(C)/4263/2024HC KeralaGSTCNR KLHC01078992202402 February 2024Bench: HONOURABLE MR. JUSTICE D. K. SINGH4 pages

For Respondent: SMT.JASMINE M.M.-GP

AI SummaryDismissed

Held

The Court found no grounds to entertain the writ petition, stating that the show cause notices were specific enough regarding the alleged violation of Rule 96(10). It directed the petitioner to file replies to the notices within ten days, after which further proceedings would take place in accordance with law.

Facts

The petitioner challenged show cause notices issued under Section 73 of the CGST/SGST Act for financial years 2020-21 and 2021-22. The notices alleged violation of Rule 96(10) regarding erroneous refund/incorrect credit, which the petitioner contended lacked sufficient details to enable a proper reply.

Key Issues

Whether show cause notices issued under Section 73 alleging violation of Rule 96(10) were invalid due to a lack of specific details, thereby impeding the petitioner's ability to file a reply.

Sections Cited

Section 73, Rule 96(10)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 2ND DAY OF FEBRUARY 2024 / 13TH MAGHA, 1945 WP(C) NO. 4263 OF 2024 PETITIONER/S: M/S. N. C. JOHN & SONS PVT. LTD., [GSTIN 32AABCN0264H1ZX] BRANCH # XVI/268, VAZHICHERRY, ALAPPUZHA REPRESENTED BY ITS DIRECTOR, SHRI. JACOB JOSEPH, PIN - 688001 BY ADVS. M.BALAGOPAL R.DEVIKA (ALAPPUZHA) ANJALI MENON THRESSY THOMAS RESPONDENT/S: THE DEPUTY COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, BSNL BHAVAN, EXCHANGE ROAD, ALAPPUZHA, KERALA, PIN - 688001 OTHER PRESENT: SMT.JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 4263 OF 2024. 2

J U D G M E N T The present writ petition has been filed impugning show cause notices in Exts.P2 and P3 dated 17.1.2024 issued under Section 73 of the Kerala State Goods and Services Tax/Central Goods and Services Tax Act, 2017 ('KSGST/CGST Act', for short) with respect to the financial years 2020-21 and 2021-22, respectively. In sum and substance, the allegation in the show cause notices is that the petitioner has v

The judgment continues below.

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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.