2023 (11) TMI 1015

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Ext.P4 order dated 24.3.2023 passed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ala 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, Perinthalmanna and Nilambur. 3. Intelligence....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der 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 and Section 20 of the IGST Act, respectiv....