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JOY MATHEW PROPRIETOR, ABRA FILM INTERNATIONAL vs. UNION OF INDIA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
K.i.mayankutty Mather
Res. Counsel
P Vijayakumar Asgi

Petitioner / Applicant

JOY MATHEW PROPRIETOR, ABRA FILM INTERNATIONAL
Respondent UNION OF INDIA AND OTHERS
Court Kerala High Court
State

Kerala

Date Jul 6, 2020
Order No.

WP(C).No.13493 OF 2020(J)

Citation

2020(7) TAXREPLY 3264
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ORDER

Through the instant petition challenge has been laid to Exts.P4, P4 (a), P4(b) & P4 (c) Assessment orders and recovery notices Exts.P8, P8(b) & P8(c) with other consequential prayers. In support of the aforementioned prayer, the writ petition is based on the facts that owing to the advent of the new GST regime in case petitioner who is registered with GST is of the view that, is not liable to pay tax for these period need not file GST returns showing nil, but the provisions of the Act envisages requirement of filing returns. The aforementioned difficulty has been agitated in the present writ petition. 2. Petitioner, a registered dealer on the roles of the 4th respondent was granted registration under the GST Act. It is engaged in the production and distribution of films and had been regularly filing returns without fail. For the period from July 2018, petitioner submitted the payment of GST under CGST and SGST instead of IGST. The State after filing of the returns on inp....

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