2024 (2) TMI 179

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....HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER : BY ADVS. HARISANKAR V. MENON , MEERA V.MENON , R.SREEJITH , K.KRISHNA , PARVATHY MENON FOR THE RESPONDENT : SRI. P.R. SREEJITH , SMT. RESHMITA RAMACHANDRAN, GOVERNMENT PLEADER JUDGMENT The present writ petition has been filed impugning the order dated 16.11.2023 passed by the 1st respondent - Assistant Commissioner, KGST De....

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....e petitioner filed a reply on 08.11.2020 to the said notice. His reply was not accepted. In view of the provisions under Section 16(2)(c), a show cause notice was issued to the petitioner and an opportunity of personal hearing was granted to him on 25.07.2022. The petitioner did not appear on 25.07.2022 and another opportunity of hearing was granted on 25.04.2023, however, the petitioner did not r....

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....ayment of inward supplies received by them, and the supplier's bill, input tax credit for an amount of Rs.1,24,618.60/- and supported excess claim of input tax credit of Rs.1,24,618.60/-, the interest and penalty had been levied and the total amount assessed is Rs.5,22,174/- along with interest at the rate of 18% per annum. 4. Considering the detailed discussion on the petitioner's supp....