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ARANGATH PARAMBIL MOHAMMED MOHAMMED SHABEER vs. THE STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

K. Krishna

Achyuth Menon

Res. Counsel

Thushara James

Petitioner / Applicant	ARANGATH PARAMBIL MOHAMMED MOHAMMED SHABEER
Respondent	THE STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Nov 6, 2024
Order No.	WP(C) NO. 28896 OF 2024
Citation	2024(11) TAXREPLY 11770
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ORDER
JUDGMENT This writ petition has been filed challenging Ext.P6 order issued under the provisions of Section 74 of the Central Goods and Services Tax/State Goods and Services Tax Acts (CGST/SGST Acts). 2. The brief facts of the case are as follows: The petitioner is a registered person under the CGST/SGST Acts. In respect of some transactions of the petitioner for the year 2018-2019, a notice in Form GST ASMT-10 was issued to the petitioner on 22-01-2021. The petitioner did not submit any reply to the said notice, prompting the issuance of a reminder on 26-08-2023. On 15-09-2023, the petitioner submitted a reply. It is stated that on 26-08-2023, the petitioner appeared before the officer and was personally heard as well. After considering the reply filed by the petitioner on 15-09-2023 and following the personal hearing held on 26-08-2023, the officer proceeded to issue a show cause notice under Section 73 of the CGST/SGST Acts on 22-12-2023. In reply to the said notice, the p....