Kerala Infrastructure And Technology For Education vs. Union Of INDIA
Held
The High Court declined to interrupt the ongoing adjudication proceedings, directing the assessing authority to consider all arguments, evidences, and exemption notifications submitted by the petitioner. The authority was instructed to issue a fresh notice for personal hearing and decide the exemption claim before concluding the assessment.
Facts
The petitioner, a State Government entity providing IT infrastructure to government schools, received a show cause notice alleging GST evasion of over Rs. 99 crores for supplies made to the General Education Department. The petitioner contended that its activities were exempt from GST under specific notifications and that the show cause notice was issued with a pre-determined motion.
Key Issues
The key legal issues were the maintainability of a writ petition challenging a show cause notice alleging GST evasion, and whether the assessing authority had pre-determined the issue of tax liability despite the petitioner's claim of exemption.
Sections Cited
Section 73, Notification No.12/2017 - Central Tax (Rates), Notification No.35/2017 - Central Tax (Rate)
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 17TH DAY OF JANUARY 2024 / 27TH POUSHA, 1945 WP(C) NO. 41710 OF 2023 PETITIONER/S: KERALA INFRASTRUCTURE AND TECHNOLOGY FOR EDUCATION, SCERT BUILDING, POOJAPPURA, KARAMANA - POOJAPPURA ROAD, THIRUVANANTHAPURAM-695012 THROUGH ITS VICE CHAIRMAN & EXECUTIVE DIRECTOR MR. ANVAR SADATH. K BY ADV V.A.HARITHA, SRI.NAVEEN RAVEENDRANATH (SR.), SRI.DEEPAK PRAKASH RESPONDENT/S: 1 UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 2 THE COMMISSIONER OF CGST & CENTRAL EXCISE, HAVING ITS OFFICE AT: P.B. NO.13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 3 ADDITIONAL / JOINT COMMISSIONER OF CGST & CENTRAL EXCISE, HAVING ITS OFFICE AT: GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 BY ADV ADV. P.G. JAYASHANKAR, SR.SC FOR R2 & R3, SRI.S.MANU, DSGI FOR R1 OTHER PRESENT: P.G. JAYASHANKAR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 41710 OF 2023 2 J U D G M E N T Heard Sri.Navee
The judgment continues below.
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