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Case Law Details

Case Name : Nishad K.U. Vs Joint Commissioner (Kerala High Court)
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Nishad K.U. Vs Joint Commissioner (Kerala High Court)

The Kerala High Court, in the case of Nishad K.U. Vs Joint Commissioner, quashed a penalty order exceeding ₹9.40 crores issued under the CGST and SGST Acts, citing a breach of natural justice. The case centered on the petitioner’s plywood business, accused of fraudulent GST practices, including fake registrations and misuse of input tax credit. The petitioner had sought cross-examination of 20 individuals whose statements formed the basis of the allegations. Despite multiple requests and supporting affidavits, the a

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