https://www.taxtmi.com/caselaws?id=394267 The High Court of Kerala dismissed the writ petition challenging assessment orders under the State Goods and Service Tax Act 2017. The petitioner, a business entity, argued that as they had informed about business closure and filed monthly returns during operation, challenging the assessment was unnecessary. However, the State Counsel stated that assessment orders were issued for periods with return failures. The court held that even with business closure, tax liabilities until cancellation remain. It emphasized the availability of an appeal remedy under Section 107 of the Act. Ultimately, the court found no grounds for interference and upheld the assessment orders. en-us Thu, 13 Feb 2020 00:00:00 +0530 Mon, 06 Apr 2020 13:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394267 The High Court of Kerala dismissed the writ petition challenging assessment orders under the State Goods and Service Tax Act 2017. The petitioner, a business entity, argued that as they had informed about business closure and filed monthly returns during operation, challenging the assessment was unnecessary. However, the State Counsel stated that assessment orders were issued for periods with return failures. The court held that even with business closure, tax liabilities until cancellation remain. It emphasized the availability of an appeal remedy under Section 107 of the Act. Ultimately, the court found no grounds for interference and upheld the assessment orders. Case-Laws GST Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394267