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JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT) THIRUVANANTHAPURAM vs. LAKSHMI MOBILE ACCESSORIES.
(Kerala High Court)

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
EASWARAN S.
Pet. Counsel
Muhammed Rafiq
Res. Counsel
K.s. Hariharan Nair
Divya Ravindran

Petitioner / Applicant

JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT) THIRUVANANTHAPURAM
Respondent LAKSHMI MOBILE ACCESSORIES.
Court Kerala High Court
State

Kerala

Date Feb 5, 2025
Order No.

W. A. NO. 258 OF 2025

Citation

2025(2) TAXREPLY 12439
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ORDER

JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. The State, represented by the Joint Commissioner (Intelligence and Enforcement) and the Joint Commissioner, Tax Payer Services of the State GST Department are the appellants herein aggrieved by the judgment dated 28.01.2025 of the learned Single Judge in W.P.(C). No. 2911 of 2025. 2. The brief facts necessary for disposal of this writ appeal are as follows: The respondent herein had challenged Ext.P1 show cause notice that sought to invoke Section 74 of the Central Goods and Services Tax Act [hereinafter referred to as the “CGST Act”] to demand differential tax, interest and penalty from it on an allegation of suppression of turnover during the financial years 2017-18 to 2023-24. The main ground of challenge against Ext.P1 show cause notice in the writ petition was that inasmuch as the appellants herein had issued a single consolidated notice for six different financial years, the respondent was prejudiced in tha....

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