https://www.taxtmi.com/caselaws?id=450022 Assessment of a registered taxable person was wrongly initiated as one of an "unregistered person" under Section 63 of the GST Act, despite an existing registration effective from 01.07.2017 and the authority's awareness of that status. The HC held that the precondition for invoking Section 63-failure to obtain registration though liable-was absent, amounting to a patent error of jurisdictional fact; further, the assessing authority was not competent to verify or dispute the registration status. Exercising certiorari jurisdiction under Article 226, the HC set aside the appellate order and remitted the appeal to the appellate authority for fresh adjudication in accordance with law and natural justice. en-us Mon, 29 Jan 2024 00:00:00 +0530 Fri, 09 Jan 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450022 Assessment of a registered taxable person was wrongly initiated as one of an "unregistered person" under Section 63 of the GST Act, despite an existing registration effective from 01.07.2017 and the authority's awareness of that status. The HC held that the precondition for invoking Section 63-failure to obtain registration though liable-was absent, amounting to a patent error of jurisdictional fact; further, the assessing authority was not competent to verify or dispute the registration status. Exercising certiorari jurisdiction under Article 226, the HC set aside the appellate order and remitted the appeal to the appellate authority for fresh adjudication in accordance with law and natural justice. Case-Laws GST Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450022