Kerala HC Set Aside GST Assessment Orders Passed Before Reply Deadline

Elsy Joy Vs Deputy Commissioner of State Tax (Kerala High Court) In Elsy Joy v. Deputy Commissioner of State Tax, the Kerala High Court addressed a writ petition challenging a GST assessment order issued before the taxpayer’s response deadline. The petitioner argued that although the notice (Ext.P2) provided a response deadline of July 21, 2023, the assessment order (Ext.P4) was issued on July 11, 2023, violating the stipulated response period. The petitioner contended that this premature action breached principles of natural justice, as she was denied a fair chance to present her case. ...