KERALA HC SET ASIDE GST ASSESSMENT ORDERS PASSED BEFORE REPLY DEADLINE

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KERALA HC SET ASIDE GST ASSESSMENT ORDERS PASSED BEFORE REPLY DEADLINE

12/11/2024

KERALA HC SET ASIDE GST ASSESSMENT ORDERS PASSED BEFORE REPLY DEADLINE

It is the case of the petitioner that notice dated 20.06.2023 the petitioner had given time till 21.07.2023 to file a reply but order was passed on 11.07.2023, even before the time for filing reply had expired.

The petitioner has already availed the remedy of filing an appeal against order, claiming the benefit of notification issued in the matter of limitation for filing appeals which clearly, on its terms, was not applicable to the petitioner. It is submitted that, the appeal filed by the petitioner was also rejected by order finding that it was barred by limitation.

It is submitted that, in such circumstances, the only remedy of the petitioner is to file a second appeal and he has not made out any ground to approach this Court under Article 226 of the Constitution of India.

Held That the petitioner is entitled to succeed. Though the petitioner may have filed an appeal against order which was rejected by order as being time barred the fact remains that order was passed in violation of principles of natural justice. It is clear from that the petitioner was given time till 21.07.2023 to reply to the show cause notice. order appears to have been passed on 11.07.2023, even before the time for filing a reply had expired.

Therefore, on this short ground, order is liable to be set aside. The fact that the petitioner had filed an appeal against is no ground to refuse relief to the petitioner as the original order was clearly issued in violation of principles of natural justice.

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