Case Law Details
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 against the assessment order, approached the High Court, alleging a breach of natural justice in the proceedings.
Assessment Process: The assessment order revealed that the petitioner was issued a show-cause notice, to which no reply was filed. Subsequently, a notice pointing out discrepancies in the return was issued, and the petitioner responded. However, when a notice under Section 73(1) of the KGST Act, 2017 was served, the petitioner failed to file a reply.
Court’s Observation: The court noted that the Assessing Authority, in the impugned order, mentioned the petitioner’s failure to respond after the intimation in DRC-01. The court expressed confidence in the authority’s finding regarding notice service.
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