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THE THADUKKASSERY SERVICE CO OPERATIVE BANK LTD. vs. THE STATE TAX OFFICER, THE SUPERINTENDENT, STATE OF KERALA, UNION OF INDIA, GOODS AND SERVICES TAX NETWORK
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
Harisankar V. Menon
Res. Counsel
P Vijayakumar

Petitioner / Applicant

THE THADUKKASSERY SERVICE CO OPERATIVE BANK LTD.

Respondent THE STATE TAX OFFICER, THE SUPERINTENDENT, STATE OF KERALA, UNION OF INDIA, GOODS AND SERVICES TAX NETWORK
Court Kerala High Court
State

Kerala

Date Jun 16, 2020
Order No.

WP(C).No.11830 OF 2020(C)

Citation

2020(6) TAXREPLY 2555

Original Order
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ORDER

Petitioner, Society through the instant writ petition has approached this Court with the following prayers: “(i) To quash Exts.P4 to P4(za) orders issued by the 1st respondent by the issue of a writ of certiorari or such other writ or order or direction. (ii) To direct the respondents to grant validity for Ext.P2 registration from 01.07.2017 by the issue of a writ of mandamus or such other writ or order or direction.” 2. Prima facie, the orders Exts.P4 to P4(za) are appealable under Section 107 of the Goods and Services Tax Act, 2017. However, Mr. Harisankar V.Menon during the course of the argument pleaded that the order is without jurisdiction and it is on that account extra ordinary writ jurisdiction of this Court has been invoked. 3. The facts culminating into filing of the writ petition are that the petitioner society is an assessee under the Income Tax Act 1961. Inadvertently, the petitioner was granted two permanent account Nos. (PAN) as AAEAT6828L....

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