M/S. N.T.K. Jewellers vs. The Assistant Commissioner
Held
The Court found no violation of natural justice, noting that the petitioner failed to file a reply to the notice under Section 73(1). It held that the petitioner should have availed the statutory appeal remedy instead of approaching the High Court, and disposed of the writ petition with liberty to file an appeal.
Facts
The petitioner challenged an assessment order issued under Section 73 of the CGST/SGST Act, 2017, before the High Court, alleging violation of natural justice. The petitioner had received initial notices and filed a reply, but failed to respond to a subsequent notice issued under Section 73(1) before the final assessment order was passed.
Key Issues
Whether the assessment order violated principles of natural justice due to non-receipt of notice, and whether a writ petition was maintainable when an alternative statutory appeal remedy was available.
Sections Cited
Section 73, Section 73(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 4TH DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 WP(C) NO. 15680 OF 2023 PETITIONER/S: M/S. N.T.K. JEWELLERS, MM 20/134, PANDIKKAD ROAD, MANJERI, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER, K. JALEEL., PIN - 676121 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, KACHERIPADI, MANJERI, MALAPPURAM DISTRICT., PIN - 676121 2 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAX PAYER SERVICES, B2 BLOCK, CIVIL STATION, MALAPPURAM - 676505., PIN - 676505 3 DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, MALAPPURAM AT MANJERI, MANJERI, MALAPPURAM DISTRICT-676 121., PIN - 676121 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM -695001., PIN - 695001 OTHER PRESENT: MITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15680 OF 2023 -2- JUDGMENT 1.
The judgment continues below.
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