2024 (10) TMI 1508 - HC - GST

Violation of principles of natural justice - petitioner's reply to the SCN has not been considered while passing the impugned order - invocation of extraordinary jurisdiction of this Court under Article 226 of the Constitution of India - HELD THAT - The ground urged in the present writ petition that some of the arguments or some of the contentions raised in reply to the show cause notice has not been considered by the Assessing Officer, cannot be enforced by this Court while invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India. There aee no no substance in the present writ petition, which is here by dismissed.

Summary

The High Court of Kerala dismissed the writ petition seeking to quash a show cause notice and order related to tax payment, stating that the petitioner's reply was not considered, but the court cannot enforce this under Article 226 of the Constitution of India. The petition was dismissed, and any pending applications were also dismissed.