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

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
K.s. Hariharan Nair
G. Remadevi
Harima Hariharan
Res. Counsel
G. P. Jasmin

Petitioner / Applicant

LAKSHMI MOBILE ACCESSORIES
Respondent JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT) , KOTTAYAM
Court Kerala High Court
State

Kerala

Date Jan 28, 2025
Order No.

WP(C) NO. 2911 OF 2025

Citation

2025(1) TAXREPLY 12483
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ORDER

JUDGMENT Petitioner challenges Ext.P1 show cause notice apart from seeking a direction to pass separate orders for the various financial years and also to grant sufficient time for furnishing a reply for financial years 2018- 2019 to 2023-2024 and provide an opportunity for cross examination. 2. I have heard Sri. K.S. Hariharan Nair, the learned counsel for the petitioner as well as Smt. Jasmin M.M., the learned Government Pleader. 3. As per Ext.P1 show cause notice dated 29.07.2024 issued under Section 74 of the Central Goods and Services Tax Act, 2017; petitioner was called upon to answer the proposal for imposing tax, penalty and interest on account of the reasons mentioned therein. Though a personal hearing was scheduled to be held on 22.08.2024 as per Ext.P1, petitioner filed a detailed reply only on 03.12.2024, covering the entire period for which the show cause notice was issued. 4. Petitioner contended that the second respondent is proposing to issue a compos....

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10 May

☑ Monthly | GSTR-7

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

☑ Monthly | GSTR-8

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

11 May

☑ Monthly | GSTR-1

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

13 May

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

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

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

20 May

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

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

25 May

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

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28 May

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