Sreeram. B. Vs Sales Tax Officer (Kerala High Court) A perusal of Ext.P6 order of the 1st respondent does not reveal that the order was issued after affording any opportunity of hearing to the legal heirs of late Bhagavathirajan. The registration of the dealer was cancelled from 12.05.2022 on account of the death of late […]
Sheetal Jain Vs State Tax Officer (Kerala High Court) Petitioner has approached this Court being aggrieved by Ext.P12 order issued under Section 130 of the CGST/SGST Acts and Ext.P15 appellate order confirming Ext.P12 order. The grievance of the petitioner is that in the absence of the Appellate Tribunal, the petitioner is unable to avail the […]
Kerala High Court held that completion of the assessment on the basis of best judgment alleging that petitioner had not responded to pre-assessment notice is unsustainable as the notices were served to the e-mail address of the dissolved firm.
The show cause notice issued to the petitioner in this case shows that the same has been issued in Form GST Reg 31, which is the form for issuing a notice regarding suspension of registration.
Kerala High Court dismissed the writ petition stating that the impugned order cannot be held to be in violation of principles of natural justice as the said order was preceded by a show cause notice and the petitioner was given an opportunity to reply to the same.
Syamaladasan Kumaran Vs State Tax Officer (Kerala High Court) A reading of order shows that the proceedings were initiated and continued against the petitioner on the basis of certain facebook posts which showed that the petitioner was dealing in branded rice. The contentions taken by the petitioner that the facebook post itself was of the […]
Pankaj Cottage Vs GST Officer (Kerala High Court) Show cause notice issued to the petitioner has been issued in Form GST REG-31. That form is to be issued in relation to proceedings for suspension of registration and is issued with reference to Rule 21A of the CGST/SGST Rules. It is clear that Form GST REG-31 […]
Cancelled Registration Is Restored Even Though No Appeal Filed: Notice Should Be Issued In Strict Compliance with Rules – Kerala HC
HC held that it is clear that there is no record to suggest that the procedure contemplated u/s 148A of the Act were followed before issuing notice under Section 148
Petitioner must file the stay petition before the National Faceless Appeal Centre and not before the jurisdictional Appellate Commissioner, who has no jurisdiction to hear the appeal/stay petition filed by the petitioner after the National Faceless Appeal Assessment/Appeal scheme came into force.
