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PURE AGGREGATES PVT. LTD. vs. INCOME TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

C.S. DIAS
Pet. Counsel
T.r.s. Kumar
Deepa R Menon
Deena Joseph
Res. Counsel
---

Petitioner / Applicant

PURE AGGREGATES PVT. LTD.
Respondent INCOME TAX OFFICER
Court Kerala High Court
State

Kerala

Date Aug 2, 2023
Order No.

WP(C) NO. 23295 OF 2023

Citation

2023(8) TAXREPLY 7707
Original Order
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ORDER

JUDGMENT The writ petition is filed to quash Exts P10 to P12 show cause notices issued by the third respondent under Section 74 of the Central Goods and Services Tax Act, 2017 (in short,’CGST Act’). 2. The petitioner’s case is that, it is a private limited company doing business in crop products and allied materials. The petitioner’s property was acquired under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013(Act of 2013). The petitioner was paying income tax and GST in accordance with law. The petitioner is a loser in the land acquisition proceedings. Due to the acquisition proceedings, the petitioner was unable to pay the income tax and the GST liabilities. The petitioner had paid its income tax dues as evidenced by Exts P5 to P7 without any irregularity. Yet, the second respondent has found that there was mismatching in filing in the GST returns filed by the petitioner. Consequently, the....

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