M/S. N. C. John & Sons PVT. LTD. vs. The State Tax Officer
Held
The High Court found no grounds to entertain the writ petition, stating that the show cause notice was specific enough regarding the alleged violation. It directed the petitioner to file a reply to the show cause notice within ten days, after which the proceedings would continue in accordance with law.
Facts
M/s. N. C. John & Sons Pvt. Ltd. challenged a show cause notice issued under Section 73 of the KSGST/CGST Act, 2017. The notice alleged violation of sub-Rule (10) of Rule 96 of the CGST/SGST Rules, 2017, for availing erroneous refund without paying applicable tax. The petitioner contended the notice lacked sufficient details to file a reply.
Key Issues
Whether the show cause notice issued under Section 73 for violation of Rule 96(10) was vague and lacked sufficient details for the petitioner to file a proper reply.
Sections Cited
Section 73, Rule 96(10)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 2ND DAY OF FEBRUARY 2024 / 13TH MAGHA, 1945 WP(C) NO. 4141 OF 2024 PETITIONER/S: M/S. N. C. JOHN & SONS PVT. LTD. [GSTIN 32AABCN0264H1ZX], # XVI/268, VAZHICHERRY,ALAPPUZHA REPRESENTED BY ITS DIRECTOR, SHRI. JACOB JOSEPH, PIN - 688001 BY ADVS. M.BALAGOPAL R.DEVIKA (ALAPPUZHA) ANJALI MENON THRESSY THOMAS RESPONDENT/S: 1 THE STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT, ALAPUZHA SOUTH, ALAPUZHA, KERALA, PIN - 688001 2 THE 2ND DEPUTY COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, BSNL BHAVAN, EXCHANGE ROAD ALAPPUZHA, KERALA, PIN - 688001 OTHER PRESENT: SMT.JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4141 OF 2024 2 J U D G M E N T The present writ petition has been filed impugning the show cause notice in Ext.P7 dated 5.12.2023 issued under Section 73 of the Kerala State Goods and Services Tax/Central Goods and Services Tax Act, 2017 ('KSGST/CGST Act', for short). In sum and substance, the allegatio
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