HC dismisses writ petition, allows appeal before appellate authority under notification No. 53/23

Premier Auto Sales & Service Vs Additional Commissioner (Kerala High Court) In a recent judgment, the Kerala High Court addressed the legal battle between Premier Auto Sales & Service, a registered dealer under CGST and Kerala SGST, and the Additional Commissioner. The court’s decision on the writ petition under Article 226 of the Constitution of India has significant implications for the business’s GST liability. Detailed Analysis: The dispute revolves around the order dated 24.3.2023 (Ext.P4), wherein the first respondent confirmed a demand of Rs.8,27,93,915/- related to ...