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PLANTATION CORPORATION OF KERALA vs. STATE OF KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Catherine Paulson
Preetha S Chandran
Res. Counsel
Jasmin M.m.
V. Girishkumar

Petitioner / Applicant

PLANTATION CORPORATION OF KERALA
Respondent STATE OF KERALA & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 9, 2025
Order No.

WP (C) NO. 605 OF 2025

Citation

2025(1) TAXREPLY 12323
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ORDER

JUDGMENT Petitioner is a Government of Kerala undertaking, engaged in supply of goods and services and is a taxpayer under the Goods and Services Tax Act, 2017. By an order dated 08.12.2023, petitioner was imposed with a huge liability under Section 73 of the CGST/SGST Act. Challenging the aforesaid order, an appeal was preferred before the third respondent as Appeal No.244/GST/TVM/ADC-JC/2023-24. However, by Exhibit-P6 order, the said appeal was dismissed due to non-payment of the mandatory pre-deposit of 10% of the disputed tax required under Section 107 of the CGST Act, 2017. By a common order relating to different appellants, the second respondent dismissed the appeal filed by the petitioner, after observing that the mandatory pre-deposit was not paid. The said order is under challenge. 2. I have heard the learned counsel for the petitioner and the learned Government Pleader and the learned Standing Counsel for respondents 2 to 4. 3. It is curious to note that the Ap....

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