^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

KODUVAYUR CONSTRUCTIONS vs. THE ASSISTANT COMMISSIONER-WORKS CONTRACT & OTHERS
(Kerala High Court)

Hon'ble Judges:

C. S. DIAS

Pet. Counsel

Alan Priyadarshi Dev

Res. Counsel

Thushara James

Petitioner / Applicant	KODUVAYUR CONSTRUCTIONS
Respondent	THE ASSISTANT COMMISSIONER-WORKS CONTRACT & OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 7, 2023
Order No.	WP (C) NO. 21212 OF 2023
Citation	2023(8) TAXREPLY 7740
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
JUDGMENT The writ petition is filed, inter alia, to direct the first respondent from initiating any proceedings against the petitioner under the Revenue Recovery Act. 2. The petitioner’s case is that it was a registered dealer under the CGST/SGST Acts, 2017. The petitioner’s GST registration was cancelled as per Ext P2 order with effect from 30.9.2021. The petitioner was under the impression that it had no liability to pay the respondents under the above Acts. However, the petitioner has been served with Ext P1 order dated 14.10.2022 on the GST portal, calling upon the petitioner to pay an amount of Rs.19,22,566/-. There has been no effective service of notice on the petitioner by the respondents. The unreasonable demand raised by the respondents through Ext P1 is unjustifiable. Hence, the writ petition. 3. Heard; Sri.Alan Priyadarshi Dev, the learned counsel appearing for the petitioner and Smt.Thushara James, the learned Senior Government Pleader appearing ....