2025 (3) TMI 546

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....(C) NO. 23008 OF 2024 - -<br>GST<br>HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS For the Petitioner: By Advs. K.N. Sreekumaran, P.J. Anilkumar (A-1768), N. Santhoshkumar. For the Respondent(S): Dr. Thushara James, SR.GP. JUDGMENT Petitioner challenges Ext.P5 and Ext.P7 orders issued by the second respondent. 2. During the financial year 2018-2019, petitioner claims to have imported ce....

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....the entire liability imposed upon the petitioner arises from a minor error that had no tax implication even, and therefore, this Court ought to set aside the impugned orders in its entirety. 4. The learned Government Pleader, on the other hand, submitted that, though notice for hearing was issued to the petitioner to appear on 26.01.2024, he had failed to appear on that date, and thereafter, du....

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....otice indicates that the officer who issued the notice had in fact intended to give a separate date and time for the hearing. 7. Be that as it may, instead of orders being passed by the same officer who issued the show cause notice, due to administrative arrangements, the files were apparently reassigned to the second respondent, who subsequently issued the impugned order Ext.P5. Curiously, it ....