Kerala HC Disposes of Writ Petition: Petitioner Granted Liberty to Appeal before GSTAT

Parameswaran E. C. Vs Assistant Commissioner (Kerala High Court) Introduction: The Kerala High Court recently addressed the writ petition filed by Parameswaran E. C., challenging the assessment orders (Exhibits P-3 and P-5) issued by the Assistant Commissioner. The petitioner sought to quash these orders, which determined a substantial tax liability totaling 2,22,38,370/- under CGST, SGST, along with CESS, interest, and penalties. Detailed Analysis: The crux of the dispute revolves around the rejection of the petitioner’s rectification application (Exhibit P-4) on the grounds that the en...