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ASHLEY THOMAS JACOB vs. STATE OF KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

HARISANKAR V. MENON
Pet. Counsel
Raja Kannan
Gopikrishnan Nambiar
K. John Mathai
Res. Counsel
Sayd. M. Thangal

Petitioner / Applicant

ASHLEY THOMAS JACOB

Respondent STATE OF KERALA & OTHERS
Court Kerala High Court
State

Kerala

Date Sep 3, 2024
Order No.

WP(C) NO. 26989 OF 2024

Citation

2024(9) TAXREPLY 11098
Original Order
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ORDER

JUDGMENT The petitioner, an assessee under the provisions of the Central Goods and Services Tax Act, 2017 and Kerala State Goods and Services Tax Act, 2017 ('the Act' for short), has filed this writ petition challenging Ext. P6 assessment order and P7 summary of assessment order issued by the second respondent herein, essentially contending that the said orders have been issued in violation of the principles of natural justice, specifically provided under the provisions of Section 75 (4) of the Act. 2. The short facts that arise for consideration in the writ petition are as follows; The petitioner had filed his return with respect to the assessment year 2018-19, satisfying the tax due thereunder. The second respondent issued Ext. P1 show-cause notice under Section 73 (1) dated 21.12.2023, making various proposals. In reply to the above, the petitioner submitted Ext.P2 reply dated 19.01.2024 before the second respondent “online”, as evidenced by Ext. P....

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