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EMMAR TRADING COMPANY vs. THE STATE TAX OFFICER, THE ASSISTANT COMMISSIONER, SGST DEPARTMENT, THE STATE OF KERALA
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
Aji V.dev
Alan Priyadarshi Dev
Kiran Ramachandran Nair
Res. Counsel
Thushara James

Petitioner / Applicant

EMMAR TRADING COMPANY
Respondent THE STATE TAX OFFICER, THE ASSISTANT COMMISSIONER, SGST DEPARTMENT, THE STATE OF KERALA
Court Kerala High Court
State

Kerala

Date Feb 19, 2020
Order No.

WP(C).No.3320 OF 2020(L)

Citation

2020(2) TAXREPLY 1597
Original Order
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ORDER

The petitioner in the instant case has sought indulgence of this Court under Article 226 of the Constitution of India weeking a writ of certiorari for quashing Exts.P6 and P6(a) to (e) assessment orders as well as Ext.P7 demand notice on a premise that the petitioner is a dealer registered under the GST Act evidenced by Ext.P1 registration certificate. The business engaged in was trading of plywood, which resulted into huge loss and therefore the petitioner submitted online application on 29.04.2019 seeking cancellation of registration evidenced by Ext.P3 acknowledgement. During the year 2017-18 the petitioner had marginal transactions and had filed returns accordingly under the new Act which is evident from Exts.P4 and P4(a). Even in the year 2018-19, petitioner has not effected any business transaction and as such filed monthly returns showing Nil transactions. The petitioner has filed 12 monthly returns from April/2018 to March/2019 evidenced by Exts.P5 and P5(a). The business wa....

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