Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

THANGAPANDI SELVARAJ vs. ENFORCEMENT OFFICER ENFORCEMENT SQUAD NO. 1 & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
G.mini
A.kumar
P.j.anilkumar
Res. Counsel
Jasmin M.m.

Petitioner / Applicant

THANGAPANDI SELVARAJ
Respondent ENFORCEMENT OFFICER ENFORCEMENT SQUAD NO. 1 & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 21, 2025
Order No.

WP (C) NO. 757 OF 2025

Citation

2025(1) TAXREPLY 12314
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

JUDGMENT Petitioner is engaged in the wholesale trade of aluminium, copper and brass scraps under the name and style of “Blue Star Traders”, and is a registered tax payer under the CGST/KSGST Act, 2017. 2. Petitioner challenges the communication dated 21.11.2024 refusing to grant an opportunity FOR cross examination of persons whose statements were allegedly utilised by the officer while issuing Ext.P1 show cause notice. 3. Pursuant to a search conducted by the Enforcement Squad No.1 on 23.05.2024, a show cause notice was issued to the petitioner proposing to impose a huge amount as tax as well as penalty. In the show cause notice specific references are made to statements, obtained from two persons by name Mr.Abdul Salam K and Mr.Shajahan K.T. Those statements were utilised by the respondent while proposing to impose tax and penalty as per Ext.P1 show cause notice. Though petitioner filed a reply, subsequently, a request was made as per e-mail communication ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)