Assessment Order invalid when Petitioner cannot reply due to GST Registration cancellation

Vadakkot Chackoo Devassy Vs Assistant State Tax Officer (Kerala High Court) The Hon’ble Kerala High Court in the case of Vadakkot Chackoo Devassy vs. Assistant State Tax Officer [WP (C) No. 42265 of 2023 dated December 21, 2023] set aside the Assessment Order and remitted the matter back for reconsideration in case where the Assessee could not file the reply due to cancellation of GST Registration and issuance of show cause notice on the next day of notice in GST ASMT-10. Facts: Vadakkot Chackoo Devassy (“the Petitioner”) filed a writ petition against the Assessment Order dated November...