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SURYA RESMI TRADERS vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Padmanathan K.v.
Res. Counsel
Thushara James

Petitioner / Applicant

SURYA RESMI TRADERS

Respondent STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Feb 25, 2025
Order No.

WP(C) NO. 7666 OF 2025

Citation

2025(2) TAXREPLY 13086
Original Order
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ORDER

JUDGMENT Petitioner challenges Ext.P3 order of determination of tax under Section 73 of the CGST Act, 2017/ KSGST Act, 2017 apart from Ext.P7 order of the appellate authority. 2. Petitioner is a registered tax payer, who was issued with a notice of determination of tax for the period July 2017 to March 2018. Petitioner specifically contended that the notice for determination was posted in the tab for “additional notices/ orders “instead of “notices and orders” and hence, without any prior notice, he did not expect the first notice itself to be posted in the tab for “additional notices”. Ext.P3 order of determination, according to the petitioner, was issued without granting an opportunity of hearing. The said order was thus issued without any response from the petitioner. 3. Challenging the aforesaid order, an appeal was preferred as Ext.P4 wherein it was specifically contended that apart from the show cause notice, even the order was n....

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