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DANTARA JEWELLERS vs. THE STATE OF KERALA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Harikumar G. Nair
Akhil Suresh
Res. Counsel
Dr. Thushara James

Petitioner / Applicant

DANTARA JEWELLERS
Respondent THE STATE OF KERALA AND OTHERS
Court Kerala High Court
State

Kerala

Date Oct 22, 2021
Order No.

WP(C) NO. 19271 OF 2021

Citation

2021(10) TAXREPLY 4762
Original Order
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ORDER

Petitioner is challenging Ext.P9 order issued by the 3rd respondent. By virtue of Ext.P9, petitioner's claim for refund of taxes paid under Central Goods and Services Tax as well as State Goods and Services Tax have been refused on the ground that there is no evidence to prove the payment of tax by the petitioner. 2. As per the order of demand of tax and penalty issued under section 129(3) of the State Goods and Services Tax Act, petitioner remitted an amount of ₹ 12,26,064/- with the 2nd respondent. Thereafter, petitioner challenged the final orders passed under section 129(3) of the State Goods and Services Tax Act, before the Appellate Authority. By virtue of Ext.P5 order, petitioner was found not liable for payment of any amount of tax and the Appellate Authority quashed the orders issued by the 2nd respondent. 3. By virtue of Ext.P5 order of the Appellate Authority, petitioner became entitled for refund of the amount deposited under section 129(3) of the State Goo....

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