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VIKAS A SHAH vs. STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
SYAM KUMAR V.M.
Pet. Counsel
Srikanth Thamban Sravan M.s.
Res. Counsel
V.k Shamsudheen

Petitioner / Applicant

VIKAS A SHAH

Respondent STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Jul 19, 2024
Order No.

WA NO. 995 OF 2024

Citation

2024(7) TAXREPLY 11287

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ORDER

JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. The petitioner in W.P(C) No.18332 of 2024 is the appellant here in, aggrieved by the judgment dated 01.07.2024 of the learned Single Judge in the writ petition. 2. In much as the facts necessary for disposal of the writ appeal have already been detailed in the impugned judgment of the learned Single Judge, we do not chose to reiterate those facts here. 3. Briefly stated the contention of the appellant before us is that, the learned Single Judge erred in relegating him to his alternative remedy of preferring an appeal against Ext.P11 order in terms of CGST/SGST Act, 2017. 4. On a consideration of the pleadings before us, we find as rightly noticed by the learned Single Judge that the appellant was afforded a personal hearing before passing Ext.P11 order that was impugned in the writ petition. Although it is his case that he was not aware of the substance of the issues in respect to which he was asked to show cause, we find....

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