Hercules Automobiles International (P) LTD. vs. Union Of INDIA
Held
The High Court closed the writ petition as infructuous after the learned Government Pleader submitted that the petitioner had settled the entire tax liability related to the impugned assessment orders. The Court noted that the petitioner was given the benefit of Notification No. 6 of 2023 Central Tax dated 31.03.2023.
Facts
The petitioner challenged the constitutional validity of the 30-day period stipulated under Section 62 of the GST Act and sought a declaration that it should be read down to include a personal hearing opportunity. They also sought to quash specific assessment orders (Ext.P2 series) and demand notices (Ext.P3 series) issued under Section 62.
Key Issues
The key legal issues were the constitutional validity of the 30-day period under Section 62 of the GST Act and the alleged lack of a personal hearing opportunity before assessment under this section.
Sections Cited
Section 62
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 29TH DAY OF NOVEMBER 2023 / 8TH AGRAHAYANA, 1945 WP(C) NO. 36195 OF 2022 PETITIONER: HERCULES AUTOMOBILES INTERNATIONAL (P) LTD., TC 78/1644/2, HERCULES AUTOMOBILES, BY PASS ROAD, MUTTATHARA, VALLAKADAVU P O., THIRUVANANTHAPURAM, - 695 008 (FORMERLY AT 6TH MILE STONE, VAZHAYILA, PEROORKADA, THIRUVANANTHAPURAM - 695 564), REPRESENTED BY ITS MANAGING DIRECTOR, MR. ABDUL LATHEEF MEERA SAHIB. BY ADVS. KURYAN THOMAS K.JOHN MATHAI JOSON MANAVALAN RAJA KANNAN ASHER REVI JOB PAULOSE C. ABRAHAM M.GOPIKRISHNAN NAMBIAR RESPONDENTS: 1 UNION OF INDIA , REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 004. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001 3 THE ASSISTANT COMMISSIONER, THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE OF STATE TAX, CIVIL STATION, ALAPPUZHA - 688 001 4 THE DEPUTY COMMISSIONER OF STATE TAX (SPECIAL CIRCLE), THE DEPUTY COMMISSIONER OF STATE TAX (SPECIAL CIRCLE), 2ND FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVAN
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.