N. C. John & Sons Pvt. Ltd. Vs State Tax Officer
Date: February 13, 2024
Subject Matter
Appellant is entitled to the materials on the basis of which show cause notice was issued to it and without such materials, it may not be possible for the appellant to give a proper reply
Summary
The appellant filed a writ petition challenging a show cause notice issued under Section 73 of the Kerala State Goods and Services Tax Act and the Central Goods and Services Tax Act. The notice alleged that the appellant violated sub-Rule 10 of Rule…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The appellant filed the writ petition impugning Ext.P7 show cause notice issued u/s 73 of the Kerala State Goods and Services Tax/ Central Goods and Services Tax Act, 2017 (‘KSGST/CGST Acts’ for short). The allegation in the show cause is that the appellant has violated sub-Rule (10) of Rule 96 of the Central Goods and Services Tax/…