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K.A.V. SHAIK ROWTHER vs. ASSISTANT COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE & OTHERS
(Kerala High Court)

Hon'ble Judges:

A. K. JAYASANKARAN NAMBIAR
EASWARAN S.
Pet. Counsel
K.n.sreekumaran
P.j.anilkumar
Res. Counsel
V.girish Kumar

Petitioner / Applicant

K.A.V. SHAIK ROWTHER

Respondent ASSISTANT COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE & OTHERS
Court Kerala High Court
State

Kerala

Date Feb 11, 2025
Order No.

W. A. NO. 289 OF 2025

Citation

2025(2) TAXREPLY 12443
Original Order
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ORDER

JUDGMENT Dr. A. K. Jayasankaran Nambiar, J. This Writ Appeal is preferred by the petitioner in W.P.(C).No.3340 of 2025 aggrieved by the judgment dated 28.01.2025 of the learned Single Judge dismissing the writ petition. 2. Briefly stated, the facts necessary for disposal of this Writ Appeal are as follows: The appellant is a wholesale dealer in building materials and is registered as such under the Goods and Services Tax Act [hereinafter referred to as the “GST Act”]. In the writ petition, he was aggrieved by the order that was passed on 16.01.2025 determining an amount of tax, penalty and interest due from him for the assessment year 2020-21. The grievance in the writ petition was essentially that the impugned order was passed in violation of the rules of natural justice as the appellant was not given an opportunity of being heard while passing the impugned order. 3. The learned Single Judge, who considered the matter, found that the appellant had no....

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