2024 (10) TMI 1523 - HC - GST

Tax Assessment Challenge Fails: Petitioner Advised to Pursue Appellate Remedy Under Section 107 of CGST/SGST Act

HC Kerala dismissed writ petition challenging tax assessment order. Court found no merit in petitioner's claim about document non-consideration and ... Challenge to assessment order - petitioner submits that the petitioner reply and documents have not been considered while denying the TRAN – 1 credit - violation of principles of natural justice - HELD THAT:- Under Sub Section 11 of Section 107 of the CGST/SGST Act, the Appellate Authority exercise almost the original jurisdiction and it can call for further reports, make enquiry and consider arguments, documents as may be rationally submitted by the assessee. When the Appellate Authority vested with such an ample power would correct any mistake committed by the assessing authority, this Court finds no grounds to entertain this writ petition. Therefore, the present writ petition is hereby dismissed, leaving it open to the petitioner to avail the remedy of appeal, if he is so advised against the impugned order. The High Court of Kerala dismissed a writ petition challenging an assessment order under the CGST/SGST Act. The petitioner's claim of documents not being considered was deemed not grounds for a writ petition. The Court suggested seeking remedy through the Appellate Authority under Section 107 of the Act. The writ petition was dismissed, allowing the petitioner to appeal the order if desired.