K.T. Saidalavi (Prop: Tip Top Furniture Mart) Vs State Tax Officer
Date: September 22, 2024
Subject Matter
Inquiries and summons are not deemed to be initiation of proceedings u/s. 6(2)(b) of the CGST Act
Summary
The case law involves multiple writ petitions filed by various entities connected in business, challenging the initiation of proceedings under the Central Goods and Services Tax (CGST) Act and the State Goods and Services Tax (SGST) Act. The central…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT These writ petitions have been filed by various entities which are admittedly associated with each other in business and essentially belonging to the same group of individuals. While W.P (C) Nos.18127/2020 and 18081/2020 are filed by Private Limited Companies. W.P (C) Nos.18692/2020, 18695/2020 and 18122/2020 are filed by partnership firms and W…