Kerala HC Quashes GST Assessment Order, Citing Lack of Personal Hearing

Julie Jose Vs State Tax officer (Kerala High Court) Introduction: In the case of Julie Jose vs. State Tax Officer, the Kerala High Court examined an assessment order issued under the provisions of the CGST (Central Goods and Services Tax) and SGST (State Goods and Services Tax) Acts. The petitioner challenged Exhibit P-4, alleging a violation of the right to a personal hearing, as mandated under Section 75 of the GST Act. This article provides a detailed analysis of the case, focusing on the absence of personal hearing and the court’s decision. Assessment Order Under Scrutiny: The peti...