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ROYAL SUNDARAM GENERAL INSURANCE CO. LTD. vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Karthik S. Nair
R.raghavan
Res. Counsel
Vivek A.v.
Thushara James

Petitioner / Applicant

ROYAL SUNDARAM GENERAL INSURANCE CO. LTD.

Respondent STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Oct 14, 2024
Order No.

WP(C) NO. 33130 OF 2024

Citation

2024(10) TAXREPLY 12032
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ORDER

JUDGMENT This writ petition has been filed challenging Ext.P1 order issued under Section 73 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) for the period between April, 2018 and March, 2019. 2. The learned counsel appearing for the petitioner would submit that the first scrutiny assessment notice issued to the petitioner is Ext.P3. It is submitted that after the petitioner filed Ext.P4 reply, a further scrutiny notice was issued to the petitioner (Ext.P5), to which also the petitioner submitted a reply, as is evident from Ext.P6. It is submitted that thereafter Ext.P7 show cause notice was issued where again, as in Exts.P3 and P5, the only issue was mismatch between GSTR-1 and GSTR-3B returns submitted by the petitioner. It is pointed out that Ext.P1 order, however, proceeds to record findings on aspects not covered by the show cause notice. It is also pointed out that none of the replies submitted by the petitioner have been p....

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