Julie Jose Vs State Tax officer
Date: September 4, 2023
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): DINESH KUMAR SINGH
Subject Matter
PH is mandatory when an adverse decision is contemplated
Summary
In this case, the petitioner, who is the assessee under the CGST and SGST provisions, has filed a writ petition challenging an assessment order (Exhibit P-4) made under Section 73 of the Kerala GST Act. The only ground for challenge is that the petit…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. Heard Mr. Harisankar V. Menon, Learned Counsel for the petitioner and Ms. Jasmine M. M., Learned Government Pleader for the respondents. 2. The present writ petition has been filed by the petitioner, who is the assessee under the provisions of the CGST and SGST challenging Exhibit P-4 assessment order made under Section 73 of the Kerala GST A…