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S.K. ELDHOSE vs. THE STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

C.S. DIAS
Pet. Counsel
Aji V. Dev
Shaji
Alan Priyadarshi Dev
Res. Counsel
P.r. Sreejith
Thushara James

Petitioner / Applicant

S.K. ELDHOSE

Respondent THE STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Jun 27, 2023
Order No.

WP(C) NO. 18803 OF 2023

Citation

2023(6) TAXREPLY 7552
Original Order
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ORDER

JUDGMENT The writ petition is filed to quash Ext. P5 proceedings and Ext. P5(a) summary order passed by the first respondent. 2. The petitioner's case is that, it is a proprietary-ship concern having CGST and KSGST registration. The petitioner was served with Ext. P1 – FORM GST ASMT-10 - notice under Section 61 of the Goods and Services Tax Act, 2017 (in short ' GST Act') and Rule 99(1) of the Goods and Services Tax Rules (in short 'GST Rules'] framed thereunder, alleging that the petitioner had claimed excess input tax (ITC) during the year 2017-2018 in violation of Section 16(2)(c) of the GST Act. The petitioner explained his case to the best of his understanding and pointed out the discrepancies. He was under the impression that the issue was settled forever. Surprisingly, in the last week, the petitioner has been served with Ext. P3 revenue recovery notice demanding an amount of Rs.2,82,040/-. The petitioner has not received any order pa....

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