Kerala HC Quashes GST Demand for Lack of Sufficient Opportunity

Menacherry Lonappan Jayan Vs State Tax Officer (Kerala High Court) Introduction: In a significant ruling, the Kerala High Court addressed the appeal of Menacherry Lonappan Jayan against the State Tax Officer’s order (Ext.P5), which proposed a GST demand without affording proper opportunity of hearing. The appellant contested the violation of natural justice, leading to the dismissal of the writ petition by the learned Single Judge and subsequent appellate challenge. Detailed Analysis: Menacherry Lonappan Jayan, an assessee under the GST Act, had complied with filing returns and paying ta...