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AYYAPPAN PILLAI vs. THE STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Bobby
John S. Ajayghosh Kumar
Sangeetha S. Kamath
Res. Counsel
Jasmine M M

Petitioner / Applicant

AYYAPPAN PILLAI
Respondent THE STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Sep 30, 2024
Order No.

WP (C) NO. 29409 OF 2024

Citation

2024(9) TAXREPLY 11177
Original Order
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ORDER

JUDGMENT The petitioner is a registered person under the CGST / SGST Acts. The petitioner was served with Ext.P3 show cause notice under Section 74 of the CGST Act calling upon the petitioner to show cause as to why certain proposals should not be finalized against the petitioner. The petitioner submitted Ext.P4 reply. After considering the reply submitted by the petitioner and after affording to the petitioner an opportunity of being heard, Ext.P5 order was issued by the 2nd respondent confirming the proposals in the show cause notice and finalizing a demand against the petitioner. The petitioner filed Ext.P6 application for rectification under Section 161 of the CGST Act, which was considered and rejected by Ext.P10 order. The petitioner is thus before this Court challenging Exts.P5 and P10 orders on various grounds. 2. The learned counsel appearing for the petitioner would vehemently submit that the principal ground of challenge is that there was no just cause or reason t....

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