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NISHAD K.U. vs. THE JOINT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
S. Jaikumar
Maria Ancy V.j.
Abhijith Harindran
Res. Counsel
R. Harishankar
Sreelal N. Warrier

Petitioner / Applicant

NISHAD K.U.
Respondent THE JOINT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE & OTHERS
Court Kerala High Court
State

Kerala

Date Dec 17, 2024
Order No.

WP(C) NO. 26732 OF 2024

Citation

2024(12) TAXREPLY 12232
Original Order
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ORDER

JUDGMENT BECHU KURIAN THOMAS, J. Petitioner is a registered taxpayer under the laws relating to Goods and Services Tax. He challenges an order imposing a penalty of more than Rs. 9.40 Crores, under section 74 (9) of the Central Goods & Services Tax Act, 2017 (for short 'CGST Act') apart from a further amount of Rs. 9.40 Crores under section 122 (1) of the State Goods & Services Tax Act, 2017 (for short ‘SGST Act’) and consequential interest and other penalties. Though an appeal is available to the petitioner under section 107 of the CGST/SGST Act, the jurisdiction under Article 226 of the Constitution of India has been invoked, alleging that the principles of natural justice have been violated while issuing the impugned order. 2. Petitioner is the proprietor of a plywood business by name 'M/s. Wood Tunes Enterprises'. As per Ext.P1 show cause notice, petitioner was called upon to explain why the penalty proposed therein ought not to be....

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