Ideal Datacom Network and Electrical Solutions Pvt. Ltd. Vs State Tax Officer (Kerala High Court)
Date: November 7, 2024
Subject Matter
Officer Must Consider Petitioner's Reply and Declarations; Order Set Aside for Reconsideration
Summary
The High Court set aside an order (Ext.P6) issued by the tax authorities, finding that the officer failed to consider the petitioner's detailed reply, including claims for benefit under Circular No.183/15/2022-GST and supporting declarations. The mat…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner has approached this court challenging Ext.P6 on a short ground. It is the case of the petitioner that the reply submitted by the petitioner where the petitioner had claimed the benefit of Circular No.183/15/2022-GST dated 27-12-2022 has not been considered by the officer while issuing Ext.P6, though the reply submitted by the peti…