Premier Auto Sales & Service Vs Additional Commissioner
Date: November 7, 2023
Subject Matter
Courts do not exercise appellate jurisdiction but only limited jurisdiction of judicial review
Summary
The case involves a writ petition filed under Article 226 of the Constitution of India questioning an order passed by the first respondent under the provisions of Section 73 of the CGST Act and Kerala SGST Act read with Section 20 of the IGST Act. Th…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition under Article 226 of the Constitution of India has been filed questioning Ext.P4 order dated 24.3.2023 passed by the first respondent under the provisions of Section 73 of the Central Goods and Services Tax Act, 2017 (‘CGST Act’, for short) and Kerala State Goods and Services Tax Act, 2017 (‘Kerala SGS…