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MONEY & COMPANY vs. ASSISTANT COMMISSIONER OF STATE TAX
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Sudhish
Res. Counsel
Dr.thushara James
P.r.sreejith

Petitioner / Applicant

MONEY & COMPANY
Respondent ASSISTANT COMMISSIONER OF STATE TAX
Court Kerala High Court
State

Kerala

Date Mar 28, 2022
Order No.

WP(C) NO. 10467 OF 2022

Citation

2022(3) TAXREPLY 5628
Original Order
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ORDER

Petitioner is a registered dealer under the Central Goods and Services Act, 2017 (for short 'the Act'). Petitioner challenges Ext.P4 order of assessment dated 14.03.2022 alleging the short assessment and input tax credit wrongly availed. 2. The grievance of the petitioner is that, the provisions of Section 42(3) read with Rule 36 of the CGST Rules has not been complied with by the assessing officer while issuing Ext.P4. According to the learned Counsel, non compliance with Section 42(3) of the Act rendered Ext.P4 perverse, warranting interference under Article 226 of the Constitution of India. The learned counsel for the petitioner also raised a contention that a reasonable opportunity of hearing was not granted before issuing Ext.P4, thereby violating the principles of natural justice. 3. The learned Senior Government Pleader, on the other hand, contended that the contentions raised by the petitioner before this Court are all matters which can be effectively canvass....

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