Kerala HC Orders Re-Adjudication: Delay in Audited Balance Sheet Production

Kerala State Consumer Federation Ltd. Vs Commissioner of Central Tax & Central Excise (Kerala High Court) The Kerala State Consumer Federation Ltd., being the apex body of Consumer Co-operative Societies in Kerala, was issued a show cause notice (Ext.P1) alleging non-payment or short payment of service tax under the Finance Act, 1994 (the ‘1994 Act’). The petitioner contested the notice, but the respondent confirmed the demands in the show cause notice through an order (Ext.P3), directing the petitioner to pay the specified sums. The petitioner, represented by Senior Counsel Sr...