^®
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

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

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. |

ANAZ ABDUL RAHIMAN KUTTY vs. STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

K.n. Sreekumaran

P.j. Anilkumar

N. Santhoshkumar

Res. Counsel

Reshmita Ramachandran

Petitioner / Applicant	ANAZ ABDUL RAHIMAN KUTTY
Respondent	STATE TAX OFFICER
Court	Kerala High Court
State	Kerala
Date	Sep 29, 2023
Order No.	WP(C) Nos.31056/2023, 31026/2023
Citation	2023(9) TAXREPLY 8049
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
JUDGMENT WPC 31056/2023 The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner impugning the Exts. P1, P2 and P3. 2. The petitioner is a registered dealer under the provisions of the CGST/SGST Act. The petitioner had filed monthly returns GSTR3B for the Assessment Year 2017-18. On scrutiny of the monthly return filed by the petitioner, certain discrepancies were noticed, which were communicated to the petitioner through notice in Form GST ASMT 10 as per Rule 99(1) of the GST Rules. The petitioner was directed to furnish a reply along with proof of payment of tax and interest quantified in the notice sent in Form GST ASMT 10 within a period of thirty days from the receipt of the notice. It has been observed that the petitioner neither filed any reply nor remitted the tax and interest on or after the due date. An intimation as per Rule 142(1A) of the SGST/CGST Rules in Form GST DRC-01A determining the tax ascertained, paya....