Dismissed

M/S. Girindra Global Hospitality v. the Superintendent

Kerala HC3 Apr 2024WP(C)/13403/2024

Case brief

AI extract

What is this about?

The High Court dismissed Writ Petition No. 13403 of 2024 as withdrawn. The petitioner sought interim protection regarding a tax disallowance order but chose to withdraw the petition and approach the Appellate Authority under Section 107 of the CGST/SGST Act.

What did the court decide?

No recovery action shall be effected in pursuance to the impugned order until the petitioner institutes the appeal.

M/S. Girindra Global Hospitality Vs the Superintendent — GST and Indirect Tax | Kerala HC (2024)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 3RD DAY OF APRIL 2024 / 14TH CHAITHRA, 1946
WP(C) NO. 13403 OF 2024

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PETITIONER:

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M/S. GIRINDRA GLOBAL HOSPITALITY

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SHORNUR ROAD, THIRUVAMBADI, THRISSUR, REPRESENTED BY
ITS ASST. GENERAL MANAGER (FINANCE), FRANCO THOMAS, PIN
- 680022

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BY ADVS.
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PADMANATHAN K.V.

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RESPONDENTS:

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1 THE SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE, THRISSUR RANGE, CENTRAL EXCISE BUILDING, THRISSUR, PIN - 680001

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2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001

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3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

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4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001

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BY ADV A.K.PREETHA

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SMT. A.K. PREETHA- SC

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WPC No.13403 of 2024

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JUDGMENT

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Dated this the 3^rd day of April, 2024

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Smt.A.K Preetha, learned Standing Counsel takes notice on behalf of the respondents 1 and 2.

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Heard Sri. Achyuth Menon, learned counsel for the petitioner.

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The challenge in the present Wwrit Petition is that the order dated 11.03.2024 passed by the 1^st respondent, whereby the petitioner’s claim for IGST, CGST and SGST for an amount of Rs.2,38,246/- has been found to be invalid and not admissible under the provisions of CGST, SGST and IGST Act. The learned counsel for the petitioner submits that this Court may grant some interim protection till the petitioner files the appeal against the impugned order under Section 107 of the CGST/SGST Act. It is further submitted that he would like to withdraw the writ petition and approach the Appellate Authority.

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Considering the said submission of the learned counsel for the petitioner, the present Writ Petition is

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WPC No.13403 of 2024

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dismissed as withdrawn, with liberty to the petitioner to file the appeal within the statutory time period before the

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1^st Appellate Authority. Till the petitioner institutes the appeal, no recovery action shall be effected in pursuance to the impugned order.

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Sd/-

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DINESH KUMAR SINGH JUDGE

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WPC No.13403 of 2024

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APPENDIX OF WP(C) 13403/2024

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PETITIONER EXHIBITS
Exhibit P1COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 11-03-2024
Exhibit P2COPY OF ORDER IN WP (C) NO. 29705/2023 OF
THIS HON'BLE COURT DTD. 26-09-2023

M/S. Girindra Global Hospitality v. the Superintendent

Case brief

What is this about?

What did the court decide?

M/S. Girindra Global Hospitality v. the Superintendent

Case brief

What is this about?

What did the court decide?

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