Jose Paul vs. State Tax Officer
Held
The High Court noted the Government Pleader's admission that no opportunity for a hearing was given to the petitioner as required under Section 73 of the GST Act. Consequently, the Court set aside the impugned show cause notice and assessment order, directing the petitioner to appear for a fresh assessment after being afforded a proper hearing.
Facts
The petitioner, a registered dealer, challenged a show cause notice (Ext.P3) and an assessment order (Ext.P5) for the year 2017-18, alleging a mismatch between GSTR-1 and GSTR-3B. The impugned order was passed without providing a personal hearing, as the officer was on leave on the scheduled date and no subsequent hearing was fixed.
Key Issues
Whether an assessment order passed without affording the taxpayer a mandatory opportunity of personal hearing, despite a fixed date, is legally sustainable under the GST Act.
Sections Cited
Section 73
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 18TH DAY OF SEPTEMBER 2023 / 27TH BHADRA, 1945 WP(C) NO. 29096 OF 2023 PETITIONER/S:
JOSE PAUL, PROPRIETOR, ALPHA AGENCIES, CHAPPARA, KODUNGALOOR, THRISSUR DISTRICT, PIN - 680664
BY ADVS. TOMSON T.EMMANUEL JENSON FRANCIS PAYANKAN RESPONDENT/S: 1 STATE TAX OFFICER, SGST DEPARTMENT, MINI CIVIL STATION, KODUNGALLUR, THRISSUR DISTRICT, PIN - 680664 2 STATE OF KERALA, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM REPRESENTED BY ITS SECRETARY TO GOVERNMENT, PIN - 695001 3 DEPUTY COMMISSIONER (ARREAR RECOVERY) TAX PAYER SERVICES, SGST DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 29096/2023
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J U D G M E N T
The present writ petition has been filed seeking to quash the show cause notice at Ext.P3 and Ext.P5 order completed by the 1st respondent.
The petitioner is a registered dealer under the SGST and CGST Acts. The petitioner filed a statement of sal
The judgment continues below.
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