Falcon Synergy Engineering Private Limited Vs Assistant State Tax Officer (Kerala High Court)
Kerala HC not No Writ for Firm Skipping GST Hearing; Kerala High Court Dismisses Firm’s Plea Against GST Order, Cites Failure to Use Opportunities; Court Distinguishes Between Not Being Offered a Hearing and Not Taking One When Offered
Kochi: The Kerala High Court has dismissed a writ petition filed by Falcon Synergy Engineering Private Limited challenging a Goods and Services Tax (GST) order raising a demand for the financial year 2019-20. The court ruled that the petitioner had been granted ample opportunities to present its case before the tax authorities but failed to avail them, distinguishing this from a situation where no opportunity is provided.
The case involved an order dated August 8, 2024, issued under Section 73(9) of the CGST/KGST Act. According to the court’s review of the proceedings, the tax authorities initiated action upon noticing excess input tax credit (ITC) availed by the company for the 2019-20 financial year.
A show cause notice was issued to the petitioner in May 2024. However, the company did not respond. This was followed by a series of reminder notices issued on June 24, 2024, July 4, 2024, and July 22, 2024. Despite these repeated notices, the petitioner failed to submit a response and did not take advantage of the opportunity for a personal hearing that was offered. Following the petitioner’s lack of response, the Assistant State Tax Officer proceeded to issue the impugned order determining the tax liability.
