^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

ABDUL SALEEM vs. ASSISTANT COMMISSIONER & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS

Pet. Counsel

M.p. Shameem Ahamed

Daniya Rasheed Palliyalil

Ahamed Iqbal

Res. Counsel

V. Girishkumar

Petitioner / Applicant	ABDUL SALEEM
Respondent	ASSISTANT COMMISSIONER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Jan 16, 2025
Order No.	WP(C) NO. 1711 OF 2025
Citation	2025(1) TAXREPLY 12234
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 127

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
JUDGMENT Petitioner has been served with a show cause notice dated 16.10.2024 issued under Section 127 of the Central Goods and Services Tax Act, 2017 and the Kerala State Goods and Services Tax Act, 2017, alleging that investigation revealed that petitioner and another person had issued fake invoices without any underlying supply of goods using the GST registration of another entity for monetary benefits. It is also alleged that there was a conspiracy between petitioner and two other persons to dupe the Government by issuing fake invoices and arranged fake Input Tax Credit for the purpose of evading tax at some stage. 2. Petitioner has challenged the aforesaid notice, stating that Section 122 (1) (a) was brought into force only with effect from 01.01.2021, and therefore, petitioner cannot be proceeded against for the period from October 2019 to March 2020. It is also contended that the petitioner, being admittedly not a taxable person even as per the show cause notice, the ....