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THE DEPUTY COMMISSIONER (INTELLIGENCE) vs. MINIMOL SABU & OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
EASWARAN S.
Pet. Counsel
Resmitha Ramachandran
Res. Counsel
Akhil Suresh.

Petitioner / Applicant

THE DEPUTY COMMISSIONER (INTELLIGENCE)
Respondent MINIMOL SABU & OTHERS
Court Kerala High Court
State

Kerala

Date Feb 6, 2025
Order No.

WA NO. 238 OF 2025

Citation

2025(2) TAXREPLY 12400
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ORDER

JUDGMENT EASWARAN S., J. This intra-court appeal is preferred by the State aggrieved by the judgment dated 22.11.2024 of the learned Single Judge in WP(C) No.40226/2024. 2. The brief facts for the disposal of the appeal are as follows: The 1st respondent herein (assessee), approached the writ court by filing the writ petition challenging Ext.P1 show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017/State Goods and Services Tax Act, 2017. The assessee is engaged in the business of sale of gold, silver and diamond ornaments. On 25.5.2023, the appellant conducted a search in the premises of the writ petitioner and collected certain data from the software “Gold Mine”, which was used by the assessee for billing purposes. Later, a notice was issued requiring the assessee to show cause as to why an amount of Rs. 4,88,56,298/- shall not be assessed as short paid on detection of suppression of outward supply for the periods 2017-....

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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)