Rajeshkumar Vijayakumar Khaitan vs. Deputy Commissioner
Held
The Court allowed the petitioner two weeks to file replies to the show cause notices. It directed the respondent authorities to adjudicate the matter expeditiously and in accordance with law after receiving the replies, making it clear no further time would be granted.
Facts
The petitioner challenged the Form GST DRC-01, a summary of proposed tax penalty, issued by the respondent authorities. However, the petitioner had not filed any replies to the detailed show cause notices (Ext.P1) that preceded the issuance of Form GST DRC-01.
Key Issues
Whether a writ petition challenging Form GST DRC-01 is maintainable when the petitioner has not yet responded to the underlying show cause notices, and the proper course of action for adjudication.
Sections Cited
Form GST DRC-01
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 WP(C) NO. 31106 OF 2023 PETITIONER: RAJESHKUMAR VIJAYAKUMAR KHAITAN AGED 43 YEARS 12/498, KALATHIL ARCADE, OPP RELIANCE POWER HOUSE, N.H ROAD, VADAKKUMURI, PALAKKAD, 32,PIN – 678 701. BY ADVS. ELDHO MATHEW RASMI NAIR T. RESPONDENTS: 1 DEPUTY COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, PALAKKAD DIVISION, METTUPPALAYAM STREET, PALAKKAD, PIN – 678 001. 2 SUPERINTENDENT CHITTUR RANGE DIVISION, PALAKKAD DIVISION COMMISSIONERATE, CENTRAL TAX AND CENTRAL EXCISE PALAKKAD DIVISION, PALAKKAD, PIN – 678 001. OTHER PRESENT: SREELAL WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, ALONG WITH WP(C).31118/2023, 31209/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.31106, 31118 & 31209 of 2023 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WP(C) NO. 31118 OF 2023 PETITIONER: RAJESHKUMAR VIJAYAKUMAR KHAITAN AGED 43 YEARS 12/498, KALATHIL ARCADE, OPP RELIANCE POWER HOUSE, N.H ROAD, VAD
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.