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NICO TILES vs. THE STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
M.k.hajara C.ramachandran
Res. Counsel
Thushara James

Petitioner / Applicant

NICO TILES

Respondent THE STATE TAX OFFICER AND OTHERS
Court Kerala High Court
State

Kerala

Date Feb 15, 2022
Order No.

WP (C) NO. 26301 OF 2021

Citation

2022(2) TAXREPLY 5395
Original Order
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ORDER

Petitioner challenges a series of monthly assessment orders issued under section 62 of the Central Goods and Services Tax Act, 2017 (for short, 'the Act'). As per the impugned orders of assessment, produced as Ext.P3 and Ext.P3(a) to Ext.P3(r), it was stated that petitioner having failed to furnish returns in spite of notice under section 46 of the Act, assessments have been carried out for the respective periods. 2. The tax periods involved in Ext.P3 and Ext.P3(a) to Ext.P3(r) are for the period from November, 2017 to May, 2019. According to the petitioner, the assessment orders issued under section 62 of the Act are illegal, warranting an interference by this Court, since petitioner had requested cancellation of registration with effect from 31.12.2017 and that the assessment orders were issued ignoring the said request. Petitioner also alleged that, based on the request of the petitioner for cancellation of registration, the Proper Officer had cancelled the registrati....

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