Kerala HC Dismisses Writ Petition for Lack of Natural Justice Violation

N.T.K. Jewellers Vs Assistant Commissioner (Kerala High Court) Introduction: The Kerala High Court recently dismissed a writ petition filed by N.T.K. Jewellers challenging the order under Section 73 of the CGST/SGST Act, 2017. The petitioner contested a tax liability assessment of Rs.6,36,995, citing a violation of natural justice as the grounds for approaching the court. Writ Petition Grounds: The petitioner, instead of opting for a statutory appeal against the assessment order, approached the High Court, alleging a breach of natural justice in the proceedings. Assessment Process: The assessm...