Rajeshkumar Vijayakumar Khaitan vs. Deputy Commissioner
Held
The Court disposed of the petitions, granting the petitioners liberty to file replies to the show cause notices within two weeks. The respondents were directed to adjudicate the matter expeditiously in accordance with law if replies are filed, with a clear warning against non-cooperation.
Facts
The petitioners filed writ petitions seeking to quash Form GST DRC-01, a summary of proposed tax penalty. They had not filed any reply to the detailed show cause notices (Ext.P1) or to the Form GST DRC-01 issued by the respondents.
Key Issues
Whether a summary of proposed tax penalty (Form GST DRC-01) can be challenged in a writ petition without first responding to the underlying show cause notices, and the appropriate procedural direction in such cases.
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.
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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.