S.K. Eldhose Vs State Tax Officer
Date: June 26, 2023
Subject Matter
Writ Petition Challenging Assessment Order Dismissed for Failure to File Timely Appeal
Summary
The writ petition was dismissed by the Kerala High Court. The Court found no extraordinary circumstances to justify invoking Article 226 of the Constitution of India to challenge an assessment order when the statutory appeal remedy under Section 107…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The writ petition is filed to quash Ext.P5 proceedings and Ext.P5(a) summary order passed by the first respondent. 2. The petitioner’s case is that, it is a proprietary-ship concern having CGST and KSGST registration. The petitioner was served with Ext.P1 – FORM GST ASMT-10 – notice under Section 61 of the Goods and Services Tax Act, 2017 (in sh…