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PAPPACHAN CHAKKIATH vs. ASSISTANT COMMISSIONER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Yash Thomas
Res. Counsel
Thushara James

Petitioner / Applicant

PAPPACHAN CHAKKIATH
Respondent ASSISTANT COMMISSIONER & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 11, 2023
Order No.

WP(C) NO. 816 OF 2023

Citation

2023(1) TAXREPLY 6898
Original Order
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ORDER

JUDGMENT The petitioner has approached this Court challenging Ext.P4 order issued by the 1st respondent under Section 73 of the CGST/SGST Acts imposing on the petitioner a total liability of Rs.9,70,596/- towards CGST and SGST payable by the petitioner for the period from July 2017 to March 2018. 2. Learned counsel appearing for the petitioner would submit that the entire proceedings culminating in Ext.P4 order are without jurisdiction and therefore, notwithstanding the availability of any alternate remedy, the petitioner is entitled to challenge Ext.P4 by invoking the writ jurisdiction of this Court under Article 226 of the Constitution of India. It is submitted that the period for which the liability was imposed on the petitioner is in respect of the financial year 2017-18. It is submitted that under sub-section (10) of Section 73 of the CGST/SGST Acts, the time limit for completion of proceedings is three years from the due date for furnishing of annual return for the fin....

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