Writ not entertained as petitioner chose not to reply to notice and not to appear for hearing

Nahasshukoor Vs Assistant Commissioner Second Circle (Kerala High Court) Kerala High Court held that as petitioner failed to reply to the show cause notice and failed to attend the hearing. Thus, petitioner chose not to provide any evidence in respect of his claim of input tax credit. Hence, writ not entertained. Facts- The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner, who is running a proprietorship firm by the name and style ‘M/s N S Metals’. The Assessing Authority, in assessment proceedings under the provisions of the GST Act, de...