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ATLANTIC CARE CHEMICALS PVT. LTD. vs. SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH
Pet. Counsel
K.n. Sreekumaran
P.j. Anilkumar
N. Santhoshkumar
Res. Counsel
---

Petitioner / Applicant

ATLANTIC CARE CHEMICALS PVT. LTD.
Respondent SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE
Court Kerala High Court
State

Kerala

Date Sep 7, 2023
Order No.

WP(C) NO. 28372 OF 2023

Citation

2023(9) TAXREPLY 8028
Original Order
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ORDER

JUDGMENT DINESH KUMAR SINGH, J. 1. Heard Mr. K.N. Sreekumaran, learned Counsel for the petitioner and Mr. Sreelal N. Warrier, learned Standing Counsel for the respondents. 2. The petitioner has approached this Court aggrieved by the order imposing penalties for offence alleged under Section 74(9) read with Section 122(2)(b), 122(1)(i) and 125 of the Central Goods and Service Tax Act issued by the 1st respondent. 3. During the assessment period from April 2020 to June 2021, the petitioner manufactured hand sanitizers and classified under the Tariff heading 30049088 of HSN and declared tax liability @ 12% applicable to medicament and paid tax as per the returns filed under the Goods and Service Tax Act. 4. It appears that the return filed by the petitioner got accepted by the 1st respondent, jurisdictional CGST authority. However, later on 05.07.2022 the 1st respondent initiated action under Section 74(1) of the GST Act by issuing a show cause notice to the petitio....

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