Home GST Kerala HC Orders Assessee for Filing Statutory Appeal, No Basis for Incorrect Service of GST DRC-01 Notice

Kerala HC Orders Assessee for Filing Statutory Appeal, No Basis for Incorrect Service of GST DRC-01 Notice

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Kerala HC Orders Assessee for Filing Statutory Appeal, No Basis for Incorrect Service of GST DRC-01 Notice

Kerala HC's Order for M/S. N.T.K. Jewellers

Kerala Excessive Court docket Justice Dinesh Kumar Singh lately instructed M/S. N.T.Ok. Jewellers to formally contest the Items and Providers Tax (GST) Adjudication Discover via a statutory attraction. This determination stemmed from the absence of proof suggesting any points with the right supply of the GST DRC-01 discover.

M/S. N.T.Ok. Jewellers filed a problem in opposition to the order from the Deputy Commissioner of State Tax, citing Part 73 of the Central Items and Providers Tax/State Items and Providers Tax Act, 2017. The assessed tax legal responsibility for the petitioner totalled Rs. 6.36 Lakhs.

The Excessive Court docket bench, led by Justice Dinesh Kumar Singh, famous that fairly than pursuing the standard path of a statutory attraction, the petitioner primarily based their method on a breach of pure justice.

The courtroom noticed that the petitioner acquired a show-cause discover (Ext.P1) on July 30, 2020, and responded via GST ASMT-10 (Ext.P2). Subsequently, a discover below Part 73(1) of the Kerala Items and Providers Tax Act, 2017, was issued, however the petitioner didn’t reply to it in DRC-01.

Justice Dinesh Kumar Singh highlighted that the evaluation order detailed the sequence of occasions, significantly the petitioner’s non-compliance after the intimation in GST DRC-01. The courtroom trusted the authority’s correct portrayal of information and dismissed the petitioner’s declare of improper discover service.

Within the concluding judgment, Justice Dinesh Kumar Singh disposed of the writ petition, granting the petitioner the liberty to attraction in opposition to the Deputy Commissioner of State Tax’s order. The courtroom additionally acknowledged the extension of the attraction deadline till January 31, 2024, as per Round No.53/2023.

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