Kerala HC Sets Aside CGST Assessment Order passed Without Hearing

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...