Rajeshkumar Vijayakumar Khaitan vs. Deputy Commissioner
Held
The High Court disposed of the writ petitions, granting the petitioner two weeks to file replies to the show cause notices. The respondents were directed to adjudicate the matter expeditiously in accordance with law after receiving the replies, with no further time to be granted for filing replies.
Facts
The petitioner filed writ petitions challenging Form GST DRC-01, a summary of proposed tax and penalty, which was issued following detailed show cause notices (Ext. P1). The petitioner had not yet filed any reply to either the show cause notices or the Form GST DRC-01.
Key Issues
The primary legal issue was whether a writ petition challenging a summary of proposed tax and penalty (Form GST DRC-01) was maintainable when the petitioner had not yet filed a reply to the underlying show cause notices.
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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