Failure to Respond to Show Cause Notice Renders Writ Petition Inadmissible: Kerala HC

Dileep Divakaran Vs State Tax Officer (Kerala High Court)

The recent judgment by the Kerala High Court in the case of Dileep Divakaran vs. State Tax Officer sheds light on the consequences of failing to respond to a show cause notice. The petitioner challenged an order issued under Section 73 of the CGST/SGST Act 2017, demanding CGST, SGST, interest, and penalty. Let’s delve into the details of this case.

Background

1. The Petition and the Order : The petitioner filed a writ petition challenging the order (Ext.P1) issu

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