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HEAVEN GIFT & TOYS (REPRESENTED BY SRI. P.I. BINSON, MANAGING PARTNER vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
K.n. Sreekumaran
P.j. Anilkumar
N. Santhoshkumar
Res. Counsel
Thushara James

Petitioner / Applicant

HEAVEN GIFT & TOYS (REPRESENTED BY SRI. P.I. BINSON, MANAGING PARTNER
Respondent STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Mar 3, 2025
Order No.

WP(C) NO. 23008 OF 2024

Citation

2025(3) TAXREPLY 12658
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ORDER

JUDGMENT Petitioner challenges Ext.P5 and Ext.P7 orders issued by the second respondent. 2. During the financial year 2018-2019, petitioner claims to have imported certain goods from China on payment of IGST and subsequently claimed input tax credit under the Central Goods and Services Tax Act, 2017 [for short, ‘CGST Act’]. In the meantime, proceedings were initiated by issuing a show cause notice on 26.12.2023 under Section 73 of the CGST Act. A reply was filed by the petitioner on 24.01.2024. Subsequently, petitioner was served with Ext.P5 order dated 06.04.2024 imposing a huge liability. The rectification petition filed by the petitioner, as evidenced by Ext.P6, was dismissed by Ext.P7 order dated 01.06.2024. 3. According to the petitioner, the show cause notice and the impugned order under Section 73 of the CGST Act, were issued by different officers, none of whom had granted an opportunity of hearing. The learned counsel further submitted that the entire....

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