Gokul Enterprises Vs Deputy Commissioner of State Tax
Date: October 31, 2023
Subject Matter
ITC claim dispute: Petitioner to present all relevant documents before the assessing authority
Summary
The petitioner filed a writ petition seeking the quashing of Ext.P1 assessment order and Ext.P2 recovery notice. The petition also sought a declaration that certain sections of the Central Goods and Service Tax Act, as well as rules under the Act, ar…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. The present writ petition has been field for the following reliefs:- “(i) Issue a Writ or certiorari or any other appropriate writ, order or direction, quashing Ext.P1 assessment order and Ext.P2 recovery notice. (ii) To declare section 16(2)(c) of the Central Goods and Service Tax Act, 2017 and the Kerala State Goods and Se…