2023 (11) TMI 1015

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.... Order / Decisions)<br>Dated:- 8-11-2023<br>WP ( C ) NO. 13181 OF 2023 - -<br>GST<br>THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER : BY ADVS. HARISANKAR V. MENON MEERA V. MENON R. SREEJITH K.KRISHNA PARVATHY MENON FOR THE RESPONDENT : SMT. JASMINE M. M. - GP JUDGMENT The present writ petition under Article 226 of the Constitution of India has been filed questioning E....

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....he provisions of the CGST Act and Kerala SGST Act for supply of "motor cars and other motor vehicles" falling under HSN 8703; "motor vehicles for transport of goods" falling under HSN 8704 and "parts and accessories of vehicles" falling under HSN 8714. The petitioner is an authorised dealer and service centre for Mahindra and Mahindra vehicles. It has branches at Tirur, Pulikkal, Ponnani, Perintha....

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....nded and recovered from the petitioner under Section 73(1) of the CGST Act and Kerala SGST Act. It appears that the petitioner had filed GSTR-3B return thereafter and an amount of Rs.8,21,56,286/- was deposited. The petitioner was also demanded interest under the provisions of Section 50 and penalty under the provisions of Section 73(9) read with Section 73(11) of the CGST Act and Kerala SGST Act ....

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.... impugned order has been passed. In view thereof, I do not find any ground to entertain the present writ petition and the same is hereby dismissed. However, it will be open to the petitioner to file appeal against the impugned order before the appellate authority under the provisions of Section 107 of the CGST Act, inasmuch vide notification No.53/23 issued by the Central Board of Indirect Taxes, ....