https://www.taxtmi.com/caselaws?id=429721 The constitutional challenge to section 174 of the Kerala State GST Act and the connected attack on the amendment failed because the issue had already been rejected in earlier binding precedent. The assessment order, however, was set aside for breach of natural justice since it did not meaningfully consider the taxpayer's objections, including requests for particulars, cross-examination and personal hearing. The order was found to be cryptic despite reliance on alleged unaccounted sales and purchases, so the matter was remanded for fresh adjudication on merits after giving a proper opportunity of hearing. en-us Wed, 24 Aug 2022 00:00:00 +0530 Fri, 04 Nov 2022 08:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429721 The constitutional challenge to section 174 of the Kerala State GST Act and the connected attack on the amendment failed because the issue had already been rejected in earlier binding precedent. The assessment order, however, was set aside for breach of natural justice since it did not meaningfully consider the taxpayer's objections, including requests for particulars, cross-examination and personal hearing. The order was found to be cryptic despite reliance on alleged unaccounted sales and purchases, so the matter was remanded for fresh adjudication on merits after giving a proper opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429721