Vadakkoot Chackoo Devassy Vs Assistant State Tax Officer (Kerala High Court)
Kerala High Court (HC) Quashes Assessment Order Due to Non-Service of GST ASMT-10 and Show Cause Notice (SCN)
In a recent judgment, the Kerala High Court addressed a writ petition filed by Vadakkoot Chackoo Devassy against the Assistant State Tax Officer. The petitioner sought various reliefs, including the quashing of Exhibit P5 order and P6 summary of order in Form GST DRC-07, asserting that they were barred by limitation and against the principles of natural justice. The court, in its decision, provided crucial insights into the violation of natural justice in the issuance of notices and set aside the assessment order.
Background: The petitioner raised three primary issues in the writ petition:
i. Quashing Exhibit P5 order and P6 summary of order in Form GST DRC-07 as barred by limitation and against the principle of natural justice.
ii. Invoking powers under Section 172 of the CGST/SGST Act, 2017, to address difficulties faced by taxable persons to avail input tax credit claimed through belatedly filed returns.
iii. Declaring Section 16(4) of the CGST/SGST Act, 2017, as ultra vires to Section 16(1) and 16(2) of the CGST Act and as unconstitutional.
Key Points of the Judgment:
i. Non-Physical Service of Notices:
