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HONEY ROSE VARGHESE vs. STATE OF KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

Akhil Suresh

Kalliyani Krishna B.

Isabell Manoj

Res. Counsel

Thushara James

Petitioner / Applicant	HONEY ROSE VARGHESE
Respondent	STATE OF KERALA & OTHERS
Court	Kerala High Court
State	Kerala
Date	Nov 25, 2024
Order No.	WP (C) NO. 41590 OF 2024
Citation	2024(11) TAXREPLY 12620
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ORDER
JUDGMENT The petitioner has approached this Court seeking the following reliefs : i. “Issue a writ in the nature of certiorari, or any other appropriate writ, order or direction, quashing Exhibit P1 Show Cause Notice; ii. Issue such other appropriate writ, direction or order as this Hon’ble Court may deem fit and necessary”. 2. The learned Senior Government Pleader submits that if any reply has been filed to the show cause notice, the same shall be considered before final orders of adjudication are issued. 3. The learned counsel appearing for the petitioner would submit that the only remaining grievance of the petitioner is that there is no ground for invoking the provisions of Section 74 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) in the facts and circumstances of this case. It is submitted that the petitioner will be satisfied if a direction is issued as in the judgment of this Court dated 12-....