Emas Gold And Diamonds LLP Vs Joint Commissioner
Date: July 7, 2026
Subject Matter
Block Assessments Under Section 74 Are Invalid; Right to Cross-Examine Witnesses Cannot Be Arbitrarily Denied
Summary
The High Court has quashed an order issued under Sections 74 and 130 of the CGST Act. The order was set aside primarily because the assessment was conducted as a 'block assessment' for multiple tax periods, which is not permissible under the GST Act,…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This writ petition is submitted by the petitioners, challenging Ext.P4 order passed by the 1St respondent under Sec.74 as well as Sec.130 of the CGST Act read with Sec.67. The challenge is raised by the petitioners, mainly on the ground that, the petitioners were deprived of a proper opportunity to defend the matter, as the cross-examination sou…