https://www.taxtmi.com/caselaws?id=446128 The Kerala HC dismissed a writ petition challenging an assessment order imposing tax liability with interest on an unregistered business. The court held that the Assessing Authority had jurisdiction under Section 63 to issue show cause notice and pass the assessment order. The petitioner was given opportunity to reply and was personally heard, satisfying principles of natural justice. The HC ruled that constitutional courts should confine review to the decision-making process rather than substantive legal questions when statutory appeals are available, directing the petitioner to pursue statutory remedies instead. en-us Wed, 22 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446128 The Kerala HC dismissed a writ petition challenging an assessment order imposing tax liability with interest on an unregistered business. The court held that the Assessing Authority had jurisdiction under Section 63 to issue show cause notice and pass the assessment order. The petitioner was given opportunity to reply and was personally heard, satisfying principles of natural justice. The HC ruled that constitutional courts should confine review to the decision-making process rather than substantive legal questions when statutory appeals are available, directing the petitioner to pursue statutory remedies instead. Case-Laws GST Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446128