Accolades Media And Communications vs. State Tax Officer
Held
The High Court held that a writ petition against a show cause notice is generally not maintainable unless it is issued without jurisdiction. Finding no lack of jurisdiction in the present case, the court disposed of the petition, granting the petitioner liberty to file a reply to the show cause notice within fifteen days.
Facts
The petitioner received a show cause notice and a reminder concerning GST liabilities. Instead of filing a reply to these notices, the petitioner approached the High Court seeking to quash the notices and declare certain GST provisions unconstitutional.
Key Issues
Whether a writ petition is maintainable against a show cause notice, and the constitutional validity of Sections 16(2)(c), 16(2)(aa) read with Rule 36(4) of the GST Acts and Rules.
Sections Cited
Section 16(2)(c), Section 16(2)(aa), 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 FRIDAY, THE 20TH DAY OF OCTOBER 2023 / 28TH ASWINA, 1945 WP(C) NO. 18516 OF 2023 PETITIONER/S:
ACCOLADES MEDIA AND COMMUNICATIONS, 48/107, ANJIPARAMBIL BUILDINGS, PONNURUNNI BYE PASS, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER SRI. JAGESH B NAIR, PIN - 682019
BY ADVS. K.S.HARIHARAN NAIR G.REMADEVI HARIMA HARIHARAN RAJATH R NATH DHEERAJ SASIDHARAN
RESPONDENT/S:
1 STATE TAX OFFICER, SECOND CIRCLE, OFFICE OF THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY, CIVIL STATION, KAKKANAD, PIN - 682030 2 ASSISTANT STATE TAX OFFICER TAX PAYER SERVICES CIRCLE, VYTTILA, STATE GST DEPARTMENT, MINI CIVIL STATION, TRIPPUNITHURA, PIN - 682301 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
W.P.(C) No.18516/2023
-2-
NORTH BLOCK, NEW DELHI, PIN - 110001 5 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
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