Julie Jose vs. The State Tax Officer
Held
The High Court found that the petitioner was not afforded a personal hearing as mandated by Section 75(4) of the GST Act, a fact not disputed by the Government Pleader. Consequently, the impugned assessment order was set aside, and the matter was remitted back to the 1st respondent for a fresh assessment after granting a personal hearing.
Facts
The petitioner challenged an assessment order issued under Section 73 of the Kerala GST Act, arguing that no opportunity for personal hearing was provided despite a request. This omission, the petitioner contended, violated the mandatory provisions of Section 75(4) of the GST Act.
Key Issues
Whether an assessment order passed under Section 73 of the Kerala GST Act is valid if the assessee was not granted a personal hearing as required by Section 75(4) of the GST Act.
Sections Cited
Section 73, Section 75, Section 75(4)
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 TUESDAY, THE 5TH DAY OF SEPTEMBER 2023 / 14TH BHADRA, 1945 WP(C) NO. 28911 OF 2023 PETITIONER: JULIE JOSE, AGED 47 YEARS,PROPRIETRIX, M/S. T & J ASSOCIATES, ST. MARY'S CHURCH SHOPPING COMPLEX, AYYANTHOLE, THRISSUR, PIN – 680003. BY ADVS. SRI. HARISANKAR V. MENON SMT. MEERA V.MENON SRI. R.SREEJITH SMT. K.KRISHNA SMT. PARVATHY MENON RESPONDENTS: 1 THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, NATTIKA, STATE GOODS & SERVICES TAX COMPLEX, POOTHOLE, THRISSUR, PIN – 680004. 2 THE COMMISSIONER OF STATE GST, STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN – 695002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. BY ADV SMT. JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DINESH KUMAR SINGH, J. ----------------------- ---------------------------- Dated this the 5th day of Septembe
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.