Solve Plastic Products Private Limited, v. the Union of India
Case brief
What is this about?
This writ petition was dismissed as the petitioner preempted the issue pending assessment. The court directed the respondent to expedite and finalize the assessment within two months.
What did the court decide?
Dismissal of writ petition; direction to expedite assessment proceedings and finalize within two months.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
MONDAY, THE 8TH DAY OF APRIL 2024 / 19TH CHAITHRA, 1946
WP(C) NO. 9440 OF 2021
PETITIONER:
SOLVE PLASTIC PRODUCTS PRIVATE LIMITED,
PMC/13/690A, THOLICODE P.O., PUNALUR, KOLLAM 691 333,
REP. BY ITS MANAGING DIRECTOR, MR. SUDHEER KUMAR B.
BY ADVS.
M.GOPIKRISHNAN NAMBIAR
K.JOHN MATHAI
JOSON MANAVALAN
KURYAN THOMAS
PAULOSE C. ABRAHAM
RAJA KANNAN
RESPONDENTS:
1 THE UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI - 110 001.
2 THE ASSISTANT COMMISSIONER, KERALA STATE GST DEARTMENT, TAX COMPLEX, ASRAMAM P.O., CHINNAKKADA, KOLLAM 691013.
3 THE COMMISSIONER, KERALA STATE GST DEPARTMENT 9TH FLOOR, TAX TOWER, KILLPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM. 695 002.
4 THE GOODS AND SERVICES TAX NETWORK (GSTN) REP.BY ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORK MARK 01, AEROCITY, NEW DELHI 110037.
Issues for consideration
2 issues framed by the court
Whether the writ petition should be dismissed while assessment proceedings are pending.
Whether the petitioner is entitled to a writ of mandamus directing expedited finalization of the assessment.
Parties & counsel
- petitioner
Solve Plastic Products Private Limited
- respondent
The Union of India
- respondent
The Assistant Commissioner, Kerala State GST Department
- respondent
The Commissioner, Kerala State GST Department
- respondent
The Goods and Services Tax Network (GSTN)
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court