Global Distributors vs. The Assisstant Commissioner
Held
The Court set aside the impugned assessment and summary orders, remanding the matter to the Assessing Authority. This was conditional on the petitioner remitting Rs. 10 lakhs (admitted output tax liability) within two weeks, after which they would be granted a fresh opportunity of hearing.
Facts
The petitioner challenged assessment orders and summary orders for July and August 2017. They contended that they were unaware of these orders as their GST registration was cancelled in December 2021 (effective November 2019) and they had stopped business, thus not accessing the portal where the orders were uploaded in September 2022.
Key Issues
The key issue was the validity of assessment orders issued and uploaded on the portal after the petitioner's GST registration was cancelled, and whether an opportunity for hearing should be granted despite the availability of statutory appeal under Section 107.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 1ST DAY OF AUGUST 2024 / 10TH SRAVANA, 1946 WP(C) NO. 24950 OF 2024 PETITIONER: GLOBAL DISTRIBUTORS, 10/82, NEAR KADUVETTY BRIDGE, SASTHAMANGALAM, THIRUVANANTHAPURAM REPRESENTED BY R. RAJEEV KUMAR, MANAGING PARTNER, PIN – 695 010. BY ADVS. PADMANATHAN K.V. R.SREEJITH RESPONDENTS: 1 THE ASSISSTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN – 695 002. 2 STATE TAX OFFICER, COMMERCIAL TAX OFFICE, TAX TOWERS, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN – 695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. SMT.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24950 OF 2024 2 JUDGMENT The petitioner is aggrieved by Exts.P5 and P5(a) orders of assessment and Exts.P6 and P6(a) summary of orders for the year July 2017 and August 2017 under the CGST/ SGST
The judgment continues below.
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