M/S Golden Timber Industries,, Xvii vs. The Additional Director
Held
The Court directed the adjudicating authority to expeditiously conclude the show cause notice adjudication within two months. Petitioners must be granted a personal hearing and an opportunity to produce evidence in support of their claims.
Facts
Petitioners were investigated for allegedly issuing bogus GST invoices and claiming fraudulent input tax credit. Their GST registrations were cancelled and customer ITC blocked after a show cause notice was issued, but before its final adjudication.
Key Issues
Whether GST registrations could be cancelled and input tax credit blocked without a final adjudication of the show cause notice and without providing the petitioners a personal hearing.
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 13TH DAY OF OCTOBER 2023 / 21ST ASWINA, 1945 WP(C) NO. 32843 OF 2023 PETITIONERS: 1 M/S. GOLDEN TIMBER INDUSTRIES, XVII PERUMBAVOOR.P.O, PERUMBAVOOR. ERNAKULAM, KERALA, REPRESENTED BY IT'S PROPRIETOR SHRI CHERAKKAKUDI ABDHULKHADAR RAFEEQUE, PIN – 683542 2 M/S SREE AYYAPPA TRADERS V/731, NEAR KANGHIRANGAD VAIDYANATHA TEMPLE, CHENAYANNUR-MAVICHERY ROAD, KANGHIRANGAD PO, CHENAYANNUR THALIPARAMBA, KANNUR, REPRESENTED BY IT'S PROPRIETOR SHRI. PRAMOTH MUPRATHADATHIL THANKAPPAN, PIN – 670142 3 M/S. ROYAL WOOD INDUSTRIES XIII/465-D, EANTHIKALA ARAYUR CHENKAI PO, NEYYATTINKARA, THIRUVANANTHAPURAM, REPRESENTED BY IT'S PROPRIETRESS SMT. SAFIYA ASHARAF,
The judgment continues below.
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