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K.T. SAIDALAVI vs. THE STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

Meera V. Menon

K. Krishna

Res. Counsel

Sheela Devi

Jagath. N.

Petitioner / Applicant	K.T. SAIDALAVI
Respondent	THE STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 23, 2024
Order No.	WP(C) Nos. 18078/2020, 18692/2020, 18122/2020, 18127/2020, 18081/2020, 18695/2020
Citation	2024(9) TAXREPLY 11292
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ORDER
JUDGMENT These writ petitions have been filed by various entities which are admittedly associated with each other in business and essentially belonging to the same group of individuals. While W.P (C) Nos.18127/2020 and 18081/2020 are filed by Private Limited Companies. W.P (C) Nos. 18692/2020, 18695/2020 and 18122/2020 are filed by partnership firms and W.P (C) No.18078/2020 filed by one K.T. Saidalavi, Managing Director/Managing Partner of the aforesaid entities. 2. The issue that arises for consideration is short. In all these cases the proper officer under the Central Goods and Services Tax Act (hereinafter referred to as 'the CGST Act') had initiated enquiry regarding non-payment of GST and had directed the production of certain records. This was followed by summons issued under Section 70 of the CGST Act leading to the recording of certain statements. Certain records were also produced before the Central Authority. While matters stood thus the State Authority in....