GST Proceedings Allowed to Continue Due to Lack of Evidence of Natural Justice Violation

Lakshmi Mobile Accessories Vs Joint Commissioner (Kerala High Court) The Kerala High Court examined a writ petition challenging a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017. The petitioner sought quashing of the notice, separate adjudication orders for different financial years from 2018–2019 to 2023–2024, sufficient time to respond, and an opportunity for cross-examination. The show cause notice dated 29 July 2024 proposed imposition of tax, penalty, and interest, and scheduled a personal hearing on 22 August 2024. However, the petitioner sub...