Deputy Commissioner (Intelligence) Vs Minimol Sabu
Date: February 5, 2025
Court: High Court
Bench: Kerala
Type: Writ Appeal
Judge(s)/Member(s): A.K.JAYASANKARAN NAMBIAR, EASWARAN S
Subject Matter
GST Act does not allow for piecemeal adjudication of tax-related disputes
Summary
In this intra-court appeal, the State challenges a judgment from a Single Judge who had ruled in favor of the assessee, an entity engaged in the sale of precious metals, regarding a show cause notice issued under Section 74 of the GST Act. The assess…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This intra-court appeal is preferred by the State aggrieved by the judgment dated 22.11.2024 of the learned Single Judge in WP(C) No.40226/2024. 2. The brief facts for the disposal of the appeal are as follows: The 1 st respondent herein (assessee), approached the writ court by filing the writ petition challenging Ext.P1 show cause notice issued…