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THRISSUR FASHION JEWELLERY vs. ASSISTANT COMMISSIONER SQUAD-III AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
P.s. Soman
T. Radhamony
B. Prabhakaran
Res. Counsel
Dr. Thushara James

Petitioner / Applicant

THRISSUR FASHION JEWELLERY
Respondent ASSISTANT COMMISSIONER SQUAD-III AND OTHERS
Court Kerala High Court
State

Kerala

Date Oct 7, 2021
Order No.

WP(C) NO. 19934 OF 2021

Citation

2021(10) TAXREPLY 4804
Original Order
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ORDER

Petitioner challenges Ext.P9 order of assessment issued by the first respondent. 2. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short 'CGST' Act) and is engaged in the purchase and sale of gold ornaments. Pursuant to an inspection of the business place of the petitioner on 03.09.2019, proceedings were initiated under Section 74 (1) of the CGST Act, proposing to impose penalty. Ext.P8 reply was filed by the petitioner to the show cause notice issued and thereafter by Ext.P9 order, the first respondent imposed penalty under Section 74(9) of the CGST Act, alleging suppression of turnover and evation of tax detected for the year 2019-20. 3. Adv.P.S.Soman, the learned counsel for the petitioner vehemently contended that, in spite of all the objections that may arise on the maintainability of the writ petition, the petitioner is justified in invoking the remedy under Article 226 of the Constitution of India for the sole reason that the c....

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