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P.J. JOHNEY AND MEENAKSHI P.R. vs. GST COUNCIL NEW DELHI, UNION OF INDIA AND STATE OF KERALA
(Kerala High Court)

Hon'ble Judges:

A.MUHAMED MUSTAQUE
S. MANU

Pet. Counsel

K.latha

Res. Counsel

Muhammed Rafiq

Petitioner / Applicant	P.J. JOHNEY AND MEENAKSHI P.R.
Respondent	GST COUNCIL NEW DELHI, UNION OF INDIA AND STATE OF KERALA
Court	Kerala High Court
State	Kerala
Date	Jul 9, 2024
Order No.	WP(C) NO. 12267 OF 2024
Citation	2024(7) TAXREPLY 11066
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ORDER
JUDGMENT A.Muhamed Mustaque, Acg.C.J. This writ petition is filed by the Chartered Accountant seeking the following prayers; “(i) To issue a Writ of Mandamus or other appropriate Writ, orders or directions, directing the respondents to expeditiously establish the GST Appellate Tribunal in the State of Kerala in accordance with the provisions of Section 112 of the CGST Act 2017 forthwith. (ii) To issue a Writ of Mandamus or any other appropriate Writ, orders, or directions, directing the respondents to rectify Section 169 of the CGST Act 2017 by correcting the erroneous usage of the word “or” with the correct word “and”, thereby such amendment will mandate assessing officers to serve notices and orders through at least minimum of three alternative modes of service, ensuring compliance with the principles of natural justice and providing an opportunity for affected parties to be heard. And (iii) To issue such other writ, order, or dire....