Joy Mathew Vs Union of India (Kerala High Court)

Last updated: 25 November 2020

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Quick Summary

This case involves Joy Mathew, a film distributor, challenging GST assessment orders and recovery notices issued by the authorities. The petitioner argued that while they believed they weren't liable to pay tax for certain periods and thus shouldn't file nil returns, the GST Act mandates return filing. A key issue arose from the petitioner incorrectly paying CGST and SGST instead of IGST, leading to a shortfall in IGST and an excess in CGST/SGST, which subsequently resulted in notices for non-filing of returns.

Court :
Kerala High court

Brief :
Through the instant petition challenge has been laid to Exts.P4, P4 (a), P4(b) & P4 (c) Assessment orders and recovery notices Exts.P8, P8(b) & P8(c) with other consequential prayers. In support of the aforementioned prayer, the writ petition is based on the facts that owing to the advent of the new GST regime in case petitioner who is registered with GST is of the view that, is not liable to pay tax for these period need not file GST returns showing nil, but the provisions of the Act envisages requirement of filing returns.

Citation :
WP(C).No.13493 OF 2020(J)

Daily Limit Reached