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LULU INTERNATIONAL SHOPPING MALLS PVT LTD vs. JOINT COMMISSIONER & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Rajesh Nair
Joseph Prabakar
Res. Counsel
Jasmin M.m.

Petitioner / Applicant

LULU INTERNATIONAL SHOPPING MALLS PVT LTD
Respondent JOINT COMMISSIONER & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 21, 2025
Order No.

WP (C) NO. 41483 OF 2024

Citation

2025(1) TAXREPLY 12337
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ORDER

JUDGMENT The challenge raised in this writ petition is against the determination of tax and other liabilities relating to the petitioner as per the provisions of section 73 of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act'). 2. Petitioner claims to be engaged in the business of retail trading, leasing and wholesale trading. In order to carry on its business, petitioner claims to have constructed shopping malls. After filings its returns under the CGST Act for the year 2019-20, an audit was initiated by the respondent. After scrutiny of the documents submitted, it was alleged that petitioner had availed input tax credit on works contract services for the construction of an immovable property and that it was ineligible to avail input tax credit since the output supply was not works contract service. Thereafter a show cause notice was issued on 29.05.2024 under section 73(1) of the CGST Act, requiring the petitioner to explain why the input tax credi....

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