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Case Law Details

Case Name : N.T.K. Jewellers Vs Assistant Commissioner (Kerala High Court)
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N.T.K. Jewellers Vs Assistant Commissioner (Kerala High Court)

Introduction: The Kerala High Court recently dismissed a writ petition filed by N.T.K. Jewellers challenging the order under Section 73 of the CGST/SGST Act, 2017. The petitioner contested a tax liability assessment of Rs.6,36,995, citing a violation of natural justice as the grounds for approaching the court.

Writ Petition Grounds: The petitioner, instead of opting for a statutory appeal again

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