Availability of Statutory Remedy: Kerala HC Dismisses Writ Challenging CGST Assessment Order

Sunil Kumar K Vs State Tax Officer (Kerala High Court) Introduction: Sunil Kumar K, a dealer under the Central Goods and Services Tax Act and Kerala State Goods and Services Tax Act, contested an assessment order through a writ petition before the Kerala High Court. However, the court’s decision highlighted the availability of statutory remedies under the CGST Act, leading to the dismissal of the petition. Detailed Analysis: The petitioner raised concerns regarding the availability of the assessment order on the government portal as mandated by Section 146 of the GST Act. However, the co...