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PINNACLE VEHICLES AND SERVICES PRIVATE LIMITED vs. JOINT COMMISSIONER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Ammu Charles
Res. Counsel
J. Vishnu

Petitioner / Applicant

PINNACLE VEHICLES AND SERVICES PRIVATE LIMITED
Respondent JOINT COMMISSIONER & OTHERS
Court Kerala High Court
State

Kerala

Date Nov 7, 2024
Order No.

W. P(C) No. 25724 of 2024

Citation

2024(11) TAXREPLY 11725
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ORDER

REFERENCE ORDER The petitioner is a registered person under the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) allocated to the jurisdiction of the Central Tax Authorities. The petitioner has approached this Court challenging Ext. P4 show cause notice on a short ground. It is the case of the petitioner that Ext. P4 show cause notice has been issued by the State Tax Authority without jurisdiction and without there being any notification as contemplated by the provisions of Section 6 (1) of the Central Goods and Services Tax Act, 2017 (CGST Act). 2. The learned counsel appearing for the petitioner places reliance on Ext. P8 judgment of the Madras High Court in Tvl. Vardhan Infrastructure v. Special Secretary, Head of the GST Council Secretariat; MANU/TN/2310/2024, which takes the view that, without there being a notification as contemplated by the provisions of Section 6 (1) of the CGST Act, there is no cross-empowerment, and the C....

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