Assessment Order under KGST Act: Kerala HC directs to Avail Alternate Remedies [Read Order]

The Kerala High Court directed to avail the alternate remedies with regard to assessment order passed under the Kerala State Goods and Services Tax Act, 2017 ( KGST Act ).

The petitioner has approached the High Court challenging the order of assessment under the provisions of the Kerala State Goods and Services Tax Act, 2017.

Government Pleader submitted that, show cause notices were issued to the petitioner prior to the completion of assessment by and the petitioner failed to file any reply or appear before the officer. It was submitted that the assessment order is an appealable order and the time limit for filing an appeal is till 31-01-2024.

A Single Bench of Justice Gopinath P observed that “Having heard the learned counsel for the petitioner, the learned Government Pleader and the learned Standing Counsel appearing for the 4th respondent, I am of the view that the petitioner has not made out any case for interference with Ext.P1 in exercise of the jurisdiction vested in this Court under Article 226 of the Constitution of India. It is for the petitioner to avail appellate remedies in accordance with the law.”

“Since the time for filing an appeal has not yet expired, it is directed that, if the petitioner files an appeal along with a stay petition on or before 31-01-2024, any recovery proceedings on the basis of Ext.P1 order of assessment shall be suspended till a decision is taken by the appellate authority on the application for stay to be filed by the petitioner."

To Read the full text of the Order CLICK HERE

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