Cost accountant’s Affidavit Cannot Be Ignored in CGST Hearing: Kerala HC

Ridha Polymers Vs State of Kerala (Kerala High Court) The Kerala High Court delivered its judgment in a case concerning the denial of proper opportunity of hearing under the CGST/KSGST Act, 2017, involving Ridha Polymers, a registered dealer. The dispute pertains to the assessment year 2017-2018, where the petitioner challenged Ext.P5 Order-in-Original passed under Section 74 of the CGST/KSGST Act. The order rejected the petitioner’s claim for input tax credit despite a prior written explanation (Ext.P3) submitted in response to a show-cause notice dated 5th August 2024 (Ext.P2). The petitio...