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HIGH COURT OF KERALA
BECHU KURIAN THOMAS, J
MASANY CONSTRUCTION EQUIPMENT PVT. LTD. – Appellant
Versus
STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE – Respondent
| Table of Content |
|---|
| 1. the petitioner challenges an imposition due to data entry errors. (Para 1 , 2) |
| 2. the court critiques the non-speaking nature of the order. (Para 3 , 4) |
| 3. the court orders reconsideration of the case with proper hearing. (Para 5) |
| 4. the final order allows the writ petition. (Para 6) |
JUDGMENT
Petitioner challenges Ext.P1 order issued under Section 73 (9) of the Central Goods and Service Tax Act, 2017 (for short, 'CGST Act'). As per the said order, petitioner has been imposed with tax, interest and penalty to the tune of Rs.22,42,024/-.
2. Petitioner is a taxpayer under the CGST Act. It is involved in the supply of construction equipments and heavy machineries as well as their spares. For the financial year 2019-20, a show cause notice was issued under Section 73 pointing out that there is a mismatch between GSTR-1 and GSTR-3B filed by the petitioner and directed him to explain the reasons. By a reply notice dated 10.03.2021, the petitioner informed that there was a mistake in the entries in relation to GSTR-1 in respect of invoice dated 02.10.2019 and even though subsequently, they attempted to correct the errors, they were unable to do so. However, when GSTR- 3B wa
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