Gokul Enterprises vs. Deputy Commissioner Of State Tax
Held
The High Court allowed the writ petition, setting aside the impugned assessment order and recovery notice. It directed the petitioner to appear before the assessing authority with relevant documents for re-examination, and if the Input Tax Credit claim is bona fide, a revised order should be passed.
Facts
The petitioner challenged an assessment order and recovery notice, seeking their quashing. They also sought to declare Section 16(2)(c) of the CGST/SGST Acts and Rule 36(4) of the CGST/SGST Rules unconstitutional, arbitrary, and violative of constitutional articles.
Key Issues
The key legal issues were the constitutionality of Section 16(2)(c) and Rule 36(4) concerning Input Tax Credit, and the validity of the assessment order and recovery notice based on these provisions.
Sections Cited
Section 16(2)(c), Rule 36(4)
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 1ST DAY OF NOVEMBER 2023 / 10TH KARTHIKA, 1945 WP(C) NO. 36029 OF 2023 PETITIONER: GOKUL ENTERPRISES NEAR CORPORATION DIVISIONAL OFFICE, PALLIKUNNU, PANNEENPARA, KANNUR REPRESENTED BY ITS PROPRIETOR O.N. PRAKASH, PIN – 670 004. BY ADVS. RAJESH NAMBIAR SINDHU K.NAMBIAR RESPONDENTS: 1 DEPUTY COMMISSIONER OF STATE TAX OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KANNUR, PIN – 670 002. 2 DEPUTY COMMISSIONER ( ARREAR RECOVERY) OFFICE OF THE JOINT COMMISSIONER TAX PAYER SERVICE, STATE GOODS AND SERVICE TAX DEPARTMENT, ADDITIONAL CIVIL STATION , KANNUR, PIN – 670 002. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE( DEPARTMENT OF REVENUE) GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN – 110 001. 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI REPRESENTED BY PRINCIPAL COMMISSIONER ( GST), PIN – 110 001. 5 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. OTHER PRESENT: JASMINE M.M.-GP TH
The judgment continues below.
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