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ALI K., SAFEEQ K. vs. THE ADDITIONAL DIRECTOR GENERAL & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
S. Parvathi
T.k. Sreekala
Nikitha Susan Paulson
Res. Counsel
Sreelal N. Warrier
Jasmine M.m.

Petitioner / Applicant

ALI K., SAFEEQ K.
Respondent THE ADDITIONAL DIRECTOR GENERAL & OTHERS
Court Kerala High Court
State

Kerala

Date Sep 10, 2024
Order No.

WP(C) NO. 19121 OF 2024

Citation

2024(9) TAXREPLY 11695
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ORDER

JUDGMENT Petitioners are partners of a firm trading in the name and style of ‘SR Trades’ (hereinafter referred to as ‘the Firm’). The Firm is, primarily, in the business of purchase and sale of scrap. In the month of November 2020, there was a search conducted in the business premises of the petitioners under Section 67 of the CGST Act. The 1st petitioner was also arrested and detained on the allegation of fraudulent transactions, leading to the evasion of GST on a massive scale. The registration of the Firm under the CGST/SGST Acts was also cancelled. According to the petitioners, they were thus forced to close down their business in the year 2022. Ext. P1 show cause notice was issued to the petitioners on 04.05.2023, calling upon the petitioners to show cause regarding the following:- “8.1 the Input Tax Credit of Rs. 8,59,16,757/- (Rupees Eight Crores, Fifty Nine Lakhs, Sixteen Thousand, Seven Hundred and Fifty-Seven only) availed by M/s SR Tr....

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