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

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
EASWARAN S.
Pet. Counsel
K. S. Hariharan Nair
G. Remadevi
Divya Ravindran
Res. Counsel
Gp Sri. Vk Shamsudheen

Petitioner / Applicant

LAKSHMI MOBILE ACCESSORIES

Respondent JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT) & OTHERS
Court Kerala High Court
State

Kerala

Date Apr 8, 2025
Order No.

WA NO. 683 OF 2025

Citation

2025(4) TAXREPLY 13177
Original Order
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ORDER

JUDGMENT Easwaran S., J. The present intra-court appeal arises out of the judgment of the learned single Judge in WP(C) No.9102/2025 dated 10.03.2025. 2. The brief facts necessary for the disposal of the appeal are as follows: The appellant was issued with a show cause notice under Section 74 of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017 (CGST Act/SGST Act, 2017). The said notice was questioned before the writ court in WP(C) No.2911/2025, wherein by Ext.P1 judgment, a composite show cause notice for 2018-2019 and 2023-2024 was set aside and liberty was granted to the competent amongst the respondents to pass appropriate orders for 2017-18, pursuant to the show cause notice dated 29.7.2024. The petitioner while participating in the enquiry proceedings sought permission of the proper officer to cross examine the witnesses, whose statements were recorded and put against him. Similarly, the specific contention raised by the writ petitio....

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

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

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20 Jun

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25 Jun

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

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

30 Jun

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