Rajive And Company Vs Deputy Commissioner (Audit)
Date: December 10, 2024
Subject Matter
GST audit to be completed within 3 months from the date on which all the relevant documents are made available
Summary
The case law revolves around a writ petition challenging show cause notices issued under Sections 73 and 74 of both the Central and Kerala State Goods and Services Tax Acts. The petitioner, ‘Chungath Jewelry’, contested the legality of these notices…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The challenge raised in this writ petition is against the show cause notices issued under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 / Kerala State Goods and Services Tax Act, 2017 (for short, ‘GST Act’) apart from a final audit report dated 08.07.2024. 2. Petitioner is conducting a jewellery by the name ‘Chun…