Santhamma Karunakaran Saritha vs. State Tax Officer
Held
The learned counsel for the petitioner submitted a request to withdraw the writ petition to avail the statutory remedy available in the case. The Court accepted this submission and dismissed the writ petition as withdrawn, granting the liberty as prayed for.
Facts
The petitioner, Proprietress of Jaya Medicals, filed a writ petition challenging a show cause notice issued under Section 73 of the GST Act and a subsequent order in Form GST DRC-07. The petition was filed against the State Tax Officer and other respondents.
Key Issues
The core legal issue, though not adjudicated, was likely the legality of the show cause notice and the subsequent order issued under Section 73 of the GST Act, which the petitioner sought to challenge.
Sections Cited
Section 73
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 MONDAY, THE 18TH DAY OF SEPTEMBER 2023 / 27TH BHADRA, 1945 WP(C) NO. 30400 OF 2023 PETITIONER: SANTHAMMA KARUNAKARAN SARITHA AGED 45 YEARS PROPRIETRESS: JAYA MEDICALS, XIII/127, KALAVOOR, ALAPPUZHA, PIN – 688 522. BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENTS: 1 STATE TAX OFFICER TAX PAYER SERVICE CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, 4TH FLOOR, MINI CIVIL STATION, ALAPPUZHA, PIN – 688 013. 2 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN – 110 001. OTHER PRESENT: RESHMITA RAMACHANDRAN -GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30400 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 30400 OF 2023 -------------------------------------------- Dated this the 18th day of September, 2023 J U D G M E
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.