Non-submission of reply cannot be base for passing of GST order: Kerala HC

Arangath Parambil Mohammed Mohammed Shabeer Vs State Tax Officer (Kerala High Court) Kerala High Court held that order simply proceeded due to non-submission of reply to show cause notice issued under section 74 of the CGST/SGST Act not justified. Accordingly, matter restored back for fresh consideration. Facts- The petitioner is a registered person under the CGST/SGST Acts. In respect of some transactions of the petitioner for the year 2018-2019, a notice in Form GST ASMT-10 was issued to the petitioner on 22-01-2021. The petitioner did not submit any reply to the said notice, prompting the i...