2023 (11) TMI 872

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..... HIGH COURT - TMI
KERALA HIGH COURT - HC
Dated:- 13-10-2023
WP (C) NO. 32843 OF 2023 - -
GST
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER : BY ADVS.JOMTON F. PAYANKAN K.LATHA FOR THE RESPONDENT : BY SRI. SREELAL N.WARRIER, STANDING COUNSEL JUDGMENT This writ petition has been filed by the petitioners seeking the following reliefs:- "i) To issue a Writ of Certiorari or appropriate order to quash the Exhibit P3, P3A and P3B series of registration cancellation orders and Exhibit P4 letter dated 22-07-2023 issued by the third respondent to various Kerala State GST Authorities to block ITC to all the customers of the petitioners, which is a clear violation of fundamental right of doing business guarant .....

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..... respondent to various Kerala State GST Authorities to block ITC to all the customers of the petitioners v) To grant such other and further relief which this Hon'ble Court may deem fit and proper in the circumstances of the case and to allow this Writ petition." 2. A detailed investigation has been carried out by the Directorate General of GST Intelligence, in the matter of GST registration having obtained by the bogus entities for the sole purpose of issuing bogus invoices for the purpose of claiming input tax credit. The petitioners' names also figure in the investigation as they have obtained GST registration and issued GST invoices without making any supply of goods or services and availed input tax credit on the invoices i .....

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..... tanding Counsel, submits that a marathon investigation has been carried out in the whole country, including the State of Kerala regarding the registration of bogus firms on the GST regime for the sole purpose of claiming ITC. Those firms do not acquire registration and in fact, they do not exist in the given addresses. The petitioners' names have also brought in during the investigation by the Directorate General of GST Intelligence and the petitioners have been issued a show cause notice in Ext.P1, to which they have filed their reply in Ext.P2, which is to be adjudicated and decided in accordance with law. 6. This Court is not going into the allegations as mentioned in Ext.P1 show cause notice. However, as the show cause notice has b .....

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