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Kerala HC Sets Aside CGST Assessment Order passed Without Hearing
Case Law Details
- Case Name
- Jose Paul Vs State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Jose Paul Vs State Tax Officer (Kerala High Court)
Introduction: The case of Jose Paul vs. State Tax Officer, as heard by the Kerala High Court, centers around a show cause notice and an assessment order issued to a registered dealer under the State Goods and Services Tax (SGST) and Central Goods and Services Tax (CGST) Acts. The petitioner sought to quash the assessment order due to a mismatch between GSTR-1 and GSTR-3B, and the absence of a hearing opportunity.
Detailed Analysis:
1. Petition for Quashing: The petitioner filed this writ petition to quash the show cause notice (Ext.P3) and the...
