Nalleppilli Arumughan Jyothikumari vs. Superintendent Of Central Tax And Central Excise
Held
The High Court allowed the writ petition and quashed the impugned order (Ext.P4) issued under Section 74, noting that the payment had already been made by the petitioner, thereby resolving the State's grievance.
Facts
The petitioner challenged an order issued under Section 74 of the GST Act. During the hearing, the Government Pleader submitted that the State had no further grievance as the payment related to the demand had already been received by the department.
Key Issues
The key legal issue was the validity of an order issued under Section 74 of the GST Act when the underlying tax demand had already been satisfied by the petitioner.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 8TH DAY OF MARCH 2023 / 17TH PHALGUNA, 1944 WP(C) NO. 3992 OF 2023 PETITIONER: 1 NALLEPPILLI ARUMUGHAN JYOTHIKUMARI, AGED 56 YEARS PROPRIETRIX OF M/S SRI. AMMAN ENTERPRISES, 4/181, VILAYAMKODE, KALLEKKAD, PALAKKAD, KERALA, PIN - 678015 BY ADVS. ELDHO MATHEW RASMI NAIR T. RESPONDENTS: 1 SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE (PREVENTIVE)OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, METTUPPALAYALM STREET, CENTRAL REVENUE BUILDING, PALAKKAD, PIN - 641402 2 THE DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GST DEPARTMENT, PALAKKAD, PIN - 678001 DR. THUSHARA JAMES. SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.3992 of 2023 2 T.R. RAVI, J. ------------------------------------ W.P.(C.) No.3992 of 2023 ------------------------------------ Dated this the 08th day of March, 2023 JUDGMENT When the case is taken up today, it is submitted by the Government Pleader that State has no further grievance, because the payment has already been re
The judgment continues below.
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