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MARVEL ASSOCIATES vs. THE STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

C.S. DIAS
Pet. Counsel
Aji V. Dev
S. Sajeevan Alan
Priyadarshi Dev
Res. Counsel
Thushara James

Petitioner / Applicant

MARVEL ASSOCIATES
Respondent THE STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Jul 10, 2023
Order No.

WP(C) NO. 20038 OF 2023

Citation

2023(7) TAXREPLY 7623
Original Order
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ORDER

JUDGMENT C.S.DIAS, J. The writ petition is filed to quash Exts.P1 proceedings, P1 (a) order and P1 (b) summary order passed by the 1st respondent. 2. The brief, relevant facts for the determination of the writ petition are:- 2.1. The petitioner is a partnership firm doing business in the supply of plastic tubes and fittings. The petitioner is a registered dealer under the Central Goods & Services Tax Act, 2017 and the Kerala State Goods & Services Tax Act, 2017 (in short, the ‘GST Act’). 2.2. The petitioner had filed its returns and discharged the tax liability under the GST Act for 2017-18. 2.3. While so, the petitioner has been served with a notice in FORM GST ASMT – 10 and consequential notices in the GST portal. Although the petitioner submitted convincing replies, the first respondent passed Exts.P1 proceedings, P1 (a) order, and P1 summary order under Section 73 read with Rule 142 of the GST Rules. 2.4. The sole discrepancy....

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