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MALABAR TRADING CO. vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
K.j. Abraham
Nikhil John
Aravindakshan K.r.
Res. Counsel
Thushara James

Petitioner / Applicant

MALABAR TRADING CO.

Respondent STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Dec 12, 2024
Order No.

WP(C) NO. 33750 OF 2024

Citation

2024(12) TAXREPLY 12256
Original Order
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ORDER

JUDGMENT Petitioner is a registered taxpayer under the Goods and Services Tax Laws. It is a proprietary concern and is engaged in the business of trading scraps. Petitioner challenges an order issued under Rule 86A(1) of the Kerala State Goods and Services Tax Rules, 2017 (for short, ‘the Rules’). It also challenges an order issued under Section 74 of the Central Goods and Services Tax/Kerala State Goods and Services Tax Act, 2017, (for short, ‘the Act’) imposing tax, interest and penalty for the assessment year 2022-2023. 2. During a special drive for detecting fake registrations, the GST officials allegedly found the petitioner as having indulged in transactions with Sri. Arunkumar Kuamravelu of M/s. Modern Enterprises and obtained fraudulent Input Tax Credit. It was also alleged that the Input Tax Credit was allegedly claimed by fraud, without any inward supplies, using fake invoices and without actual receipt of goods. Subsequently, after complyin....

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