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RADHAKRISHNA TEXTILES vs. SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

K.n.sreekumaran

P.j.anilkumar

N.santhoshkumar

Res. Counsel

Sreelal N Warrier

Thushara James

Petitioner / Applicant	RADHAKRISHNA TEXTILES
Respondent	SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Nov 3, 2020
Order No.	WP (C). No. 23226 OF 2020 (C)
Citation	2020(11) TAXREPLY 3487
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ORDER
The petitioner has approached this Court aggrieved by Ext.P14 order passed against him under Section 74 of the GST Act. In the writ petition, the case of the petitioner is essentially that, proceedings were earlier initiated against him for penalty under Section 122 of the GST Act and the said proceedings culminated in Ext.P5 order dated 25.4.2019 imposing a penalty on the petitioner for contravention of the provisions of the Statute. It is his case therefore that inasmuch as the petitioner has already been proceeded against, under Section 122 of the GST Act, a fresh proceedings under Section 74 cannot be pursued against him and on that reasoning, Ext.P14 order passed by the respondents is clearly without jurisdiction. 2. I have heard the learned counsel or the petitioner, the learned Government Pleader for the official respondents of the State as also the learned Central Government Standing Counsel for the respondents. 3. On a consideration of the facts and circumstances of....