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GLOBAL DISTRIBUTORS vs. THE ASSISTANT COMMISSIONER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

Padmanathan K.v.

R. Sreejith.

Res. Counsel

Thushara James

Petitioner / Applicant	GLOBAL DISTRIBUTORS
Respondent	THE ASSISTANT COMMISSIONER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 1, 2024
Order No.	WP(C) NO. 24950 OF 2024
Citation	2024(8) TAXREPLY 10999
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ORDER
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 Acts. It is the case of the petitioner that the registration of the petitioner had been cancelled on 12.12.2021 with effect from 30.11.2019 and the petitioner was therefore unaware of the orders passed and did not get an opportunity to file returns. The orders were uploaded on the portal, which had not been accessed by the petitioner since the registration had been cancelled and the petitioner was no longer continuing with the business. It is pointed out that the orders were issued on 13.09.2022 much after the registration of the petitioner was cancelled. It is submitted that the petitioner had conceded a Output Tax liability of approximately Rs.10 lakhs in the GSTR – 1 filed for July and August of 2017. It is submitted that since the assessment has now been completed to the best of judgment, th....