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HOLY CROSS HOSPITAL vs. THE ASSISTANT STATE TAX OFFICER THIRUVANANTHAPURAM & OTHERS
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH
Pet. Counsel
K.latha Meenakshi P.r.
Meera V.menon
R.sreejith
Res. Counsel
Muhamed Rafiq
Vishnu Pradeep
Sreelal N Warrier

Petitioner / Applicant

HOLY CROSS HOSPITAL
Respondent THE ASSISTANT STATE TAX OFFICER THIRUVANANTHAPURAM & OTHERS
Court Kerala High Court
State

Kerala

Date Jun 28, 2024
Order No.

W. P. (C) No. 24344/2023, 1660/2024, 25951/2023, 26440/2023, 26487/2023, 27705/2023, 28315/2023, 28330/2023, 28539/2023, 29448/2023, 30193/2023, 31989/2023, 32077/2023, 3223/2024, 34982/2023, 7884/2024, 42950/2023, 13133/2024, 15175/2024

Citation

2024(6) TAXREPLY 12093
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ORDER

JUDGMENT This batch of writ petitions contains three sets of cases. In some cases, the respective supplier had remitted the tax (GST) but not reflected in their return GSTR due to some technical reasons. Another set of petitioners are those who have received the goods or services and have valid tax invoices, proof of payment of the value of goods along with the GST component to the respective suppliers, but the respective suppliers had not remitted the GST on the supply made by them to the petitioners. The third set of petitioners are those who are in possession of the invoice but have no clear proof of payment of consideration and tax towards the inward supply and might not have received goods in their possession. Similar questions of facts and law involved in these writ petitions were decided by judgment dated 04.06.2024 in W.P.(C) Nos.31559/2019 and connected matters 2. The operative portion of the judgment reads as follows: “99. The Government had realized the ....

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28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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