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RIJAS A.J. vs. THE STATE TAX OFFICER (INTELLIGENCE)
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Alex.m.scaria
Saritha Thomas
Johnymon Thomas
Res. Counsel
Dr.thushara James

Petitioner / Applicant

RIJAS A.J.
Respondent THE STATE TAX OFFICER (INTELLIGENCE)
Court Kerala High Court
State

Kerala

Date Oct 7, 2021
Order No.

WP(C) NO. 21384 OF 2021

Citation

2021(10) TAXREPLY 4837
Original Order
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ORDER

Petitioner primarily challenges Ext.P6 order of assessment. The main contention raised by the petitioner is that of violation of the principles of natural justice in as much as, he had not been granted an opportunity of filing an objection and personal hearing. A perusal of Ext.P8 shows that a show cause notice was issued to the petitioner under Section 74 (1) of the CGST/SGST Act, 2017 which is stated to have been served on the petitioner on 12.08.2021. However, thereafter, the explanation as sought for was not filed by the petitioner. 2. It is the case of the petitioner that due to Covid related issues, petitioner was laid up and even hospitalized as a result of which, he could not file his objections to the notice served upon him. It is also pointed out that, had an opportunity been granted to him to file a proper objection, the assessment order would not have been issued in the nature it has been done. 3. I have heard Adv. Alex M. Scaria, the learned Counsel for petition....

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