2025 (5) TMI 460

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....For the Appellant : Advs. K. S. Hariharan Nair, G. Remadevi, Divya Ravindran, Harima Hariharan, Rajath R Nath and Dheeraj Sasidharan For the Respondent : SR. GP Sri. VK Shamsudheen JUDGMENT Easwaran S., J. The present intra-court appeal arises out of the judgment of the learned single Judge in WP(C) No.9102/2025 dated 10.03.2025. 2. The brief facts necessary for the disposal of the ....

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....n illiterate and knows only Hindi and Rajasthani language and the confession statement was recorded by the authorities as written down by Smt. Raji G., one of the accountants of the proprietary concern and therefore, he had no knowledge about the contents. Though he was arrested and later released on bail, having realised that the confession statements recorded by the authorities were against his ....

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....an appeal is available under Section 107 of the CGST Act/SGST Act, 2017. 3. The learned single Judge who considered the writ petition found that the petitioner could not point out any statement specifically relied on by the proper officer in the impugned order for imposing liability on the petitioner. Therefore, the learned single Judge took the view that prima facie this is not a case where th....

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....e, the learned counsel appearing for the appellant would contend before us that the finding by the proper officer is solely based on the confession statement made by the petitioner, who had no knowledge about the Malayalam language and that later, the said confession statement was retracted. However, we find that the proper officer had concluded that the retraction of the confession statement was ....