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

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
MOHAMMED NIAS C.P.

Pet. Counsel

Aji V.dev

G. Shaji

Alan Priyad

Res. Counsel

Mm Jasmine

Petitioner / Applicant	S.K. ELDHOSE
Respondent	STATE TAX OFFICER & OTHER
Court	Kerala High Court
State	Kerala
Date	Aug 2, 2023
Order No.	WA NO. 1380 OF 2023
Citation	2023(8) TAXREPLY 8207
Original Order
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ORDER
JUDGMENT This Writ Appeal is preferred against the judgment dated 27.06.2023 of a learned Single Judge in WP(C).No.18803 of 2023. 2. The brief facts necessary for the disposal of the Writ Appeal are as follows: The appellant is a proprietary-ship concern having CGST and KSGST registration. It was served with a notice under Section 61 of the Goods and Services Tax Act, 2017 (hereinafter referred to as 'the GST Act') alleging that it had claimed excess input tax during the year 2017- 2018 in violation of the provisions of Section 16(2)(c) of the GST Act. The proceedings initiated against it culminated in an order and a revenue recovery notice demanding an amount of Rs.2,82,040/-. Although the appellant had a case that it had not received any order pursuant to the notice issued to it, the Department contended that the show cause notice and assessment order passed under Section 73 of the Act were uploaded on the GST portal relating to the year 2017-2018. In the Writ ....