Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

K.P. NAMBOODIRIS AYURVEDICS vs. STATE TAX OFFICER (INT) , SQUAD NO. II, SGST DEPARTMENT, POOTHOLE, THRISSUR
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Anil D. Nair
R.sreejith
Arya Anil
Res. Counsel
Thushara James

Petitioner / Applicant

K.P. NAMBOODIRIS AYURVEDICS
Respondent STATE TAX OFFICER (INT) , SQUAD NO. II, SGST DEPARTMENT, POOTHOLE, THRISSUR
Court Kerala High Court
State

Kerala

Date Nov 4, 2019
Order No.

WP(C). No. 27952 OF 2019 (T)

Citation

2019(11) TAXREPLY 1777
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The challenge in the writ petition is to Ext.P9 order passed by the respondent, confirming a demand of tax and penalty pursuant to a detention of a vehicle that was carrying goods belonging to the petitioner. In the writ petition, the challenge against Ext.P9 order is mainly on the contention that, while in response to the notice received by the petitioner, he had clearly indicated that a substantial part of the turnover pertained to goods that were meant for export that were not liable to tax under the GST Act, the said contention was not examined by the respondent while passing Ext.P9 order. It is stated therefore that Ext.P9 order is vitiated by a non-application of mind by the respondent. 2. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondent. 3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find from a perusal of Ext.P9 that the contention of the petitioner r....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
8
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).