Case Law Details
Zia UL HAQ Vs State Tax Officer (Kerala High Court)
The case of Zia UL HAQ Vs State Tax Officer before the Kerala High Court highlights the urgency in addressing rectification applications under the CGST Act. The petitioner sought relief from the court, challenging the issuance of certain orders and the constitutionality of specific sections of the CGST Act.
The petitioner’s counsel focused the argument on the timely disposal of Exhibit P-5 rectification application. The contention revolved around Section 16(4) of the CGST Act 2017 and SGST Act 2017, alleging it to be ultra vires to certain sections of the Constitution of India. The plea raised constitutional concerns under Article 14, 19(1)(g), 265, and 300A, questioning the validity of the aforementioned sections.
The court’s decision emphasized the necessity for prompt action, directing the 1st respondent to consider and adjudicate on Exhibit P-5 within a strict timeline of two weeks. The directive aimed to prevent undue delay and ensure adherence to statutory provisions. Additionally, the court issued a protective order, preventing coercive measures against the petitioner until a decision on Exhibit P-5 was reached.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
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