Case Law Details
Case Name : Dileep Divakaran Vs State Tax Officer (Kerala High Court)
Appeal Number : WP(C) No. 10602 of 2024
Date of Judgement/Order : 04/04/2024
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Dileep Divakaran Vs State Tax Officer (Kerala High Court)
The recent judgment by the Kerala High Court in the case of Dileep Divakaran vs. State Tax Officer sheds light on the consequences of failing to respond to a show cause notice. The petitioner challenged an order issued under Section 73 of the CGST/SGST Act 2017, demanding CGST, SGST, interest, and penalty. Let’s delve into the details of this case.
Background
- The Petition and the Order : The petitioner filed a writ petition challenging the order (Ext.P1) issued by the 1st respondent. The order demanded an amount of Rs. 7,46,638/-, including CGST and SGST, along with interest and penalty. The order was issued under Section 73 of the CGST/SGST Act 2017.
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