Assessment Order not valid when Petitioner could not file reply due to cancellation of GST Registration

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Assessment Order not valid when Petitioner could not file reply due to cancellation of GST Registration

				By: CA Bimal Jain
				May 2, 2024
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Contents

The Hon’ble Kerala High Court in the case of VADAKKOOT CHACKOO DEVASSY VERSUS ASSISTANT STATE TAX OFFICER, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICE TAX COUNCIL, STATE OF KERALA, UNION OF INDIA - 2023 (12) TMI 1283 - KERALA HIGH COURT set aside the Assessment Order and remitted the matter back for reconsideration in case where the Assessee could not file the reply due to cancellation of GST Registration and issuance of show cause notice on the next day of notice in GST ASMT-10.

Facts:

Vadakkot Chackoo Devassy (“the Petitioner”) filed a writ petition against the Assessment Order dated November 3, 2023 (“the Impugned Order”) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).

The Petitioner contended that the Show Cause Notice (“the SCN”) was issued on the next day of issuance of Notice in Form GST ASMT-10 and no official copy of the aforesaid documents were provided to the Petitioner. Also, the Petitioner could not file reply as the Petitioner's registration has been cancelled before issuance of the SCN.

Issue:

Whether Assessment Order is valid when Petitioner could not file reply due to cancellation of GST Registration?

Held:

Noted that, the Petitioner was not afforded any time for filing of reply to the notice in GST ASMT-10.
Further Noted that, the Petitioner GST registration was cancelled before the said notices were uploaded in GST Portal.
Opined that, in the present case there is a violation of principles of natural justice.
Held that, the Impugned Order is set aside and the matter is remitted back for reconsideration.

(Author can be reached at [email protected])

By: CA Bimal Jain - May 2, 2024