GST DAILY – 222

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HC set-aside order passed by GST officer as no time was granted to assessee to file reply to SCN

THE  KERALA HIGH COURT IN THE CASE OF VADAKKOOT CHACKOO DEVASSY V/s ASSISTANT STATE TAX OFFICER , decided on 21-12-2023

 👉 Issue:-

✔️ Isit violation of principles of natural justice if no time was granted to assessee to file reply to SCN by GST officer?

👉 TheHon’ble High Court Judgement:-

✔️ Where GST ASMT-10 was issued to assessee and on very next day a show cause notice was issued under section 73, since assessee was not afforded any time for filing reply to ASMT-10, it was violation of principles of natural justice and, therefore, impugned assessment order was set aside and matter was remanded.