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S.R TRADERS vs. THE ADDITIONAL DIRECTOR GENERAL & OTHERS
(Kerala High Court)

Hon'ble Judges:

C. S. DIAS
Pet. Counsel
Aswin Gopakumar
Sreelal.n.warrier
Res. Counsel
---

Petitioner / Applicant

S.R TRADERS
Respondent THE ADDITIONAL DIRECTOR GENERAL & OTHERS
Court Kerala High Court
State

Kerala

Date Jun 9, 2023
Order No.

WP (C) NO. 12519 OF 2023

Citation

2023(6) TAXREPLY 7475
Original Order
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ORDER

JUDGMENT The writ petition is filed to quash Ext.P6 orders passed by the first respondent. 2. The concise facts leading to Ext.P6 orders are as follows: (i) The petitioner is a partnership firm carrying on business in the trade of scrap goods falling under the subheading 7404, 3915 and 7204 of the First Schedule of the Customs Tariff Act, 1975. The petitioner is registered under the Central Goods and Services Tax Act, 2017 ( in short ' the CGST Act') and other GST Laws. (ii) In November, 2020, the officers attached to the first respondent conducted a search at the petitioner's business premises and arrested the Managing Partner of the firm invoking the provisions of the CGST Act. The petitioner has reason to believe that the search and arrest were motivated at the behest of the petitioner's rivals in business. (iii) The second respondent issued Exts.P1 and P2 show cause notices under Section 74(1) of the KGST Act alleging that the petitioner had p....

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