S.K. Eldhose Vs State Tax Officer (Kerala High Court)
The writ petition was filed to quash Ext.P5 assessment proceedings and Ext.P5(a) summary order passed under the Goods and Services Tax Act, 2017. The petitioner, a proprietary concern registered under CGST and KSGST, was initially served with Ext.P1 notice in FORM GST ASMT-10 under Section 61 read with Rule 99(1), alleging excess claim of input tax credit (ITC) for the year 2017–2018 in violation of Section 16(2)(c).
The petitioner submitted an explanation and believed the matter was settled. Subsequently, a revenue recovery notice (Ext.P3) demanding Rs.2,82,040/- was issued. The petitioner stated that no assessment order pursuant to Ext.P1 had been served. It was later informed that a show cause notice and assessment order under Section 73 were uploaded on the GST portal. The petitioner downloaded Ext.P4 show cause notice, Ext.P5 assessment order, and Ext.P5(a) summary, contending that Ext.P5 was passed on grounds different from Ext.P1 and that non-service of the orders resulted in lapse of the statutory appeal period under Section 107.
The respondents argued that DRC-01A notice had been sent to the petitioner’s registered email and that GST communications are made through the portal. It was submitted that disputed factual issues cannot be examined in writ jurisdiction.
