https://www.taxtmi.com/caselaws?id=769246 Kerala HC held that despite availability of appeal under Section 107 CGST Act, writ petition was maintainable due to violation of natural justice principles. The assessing authority failed to properly consider statutory forms and documents submitted by petitioner during adjudication proceedings and refused opportunity to explain data discrepancies available in GST portal. Authority's admission of inability to reconcile portal data with petitioner's submissions, coupled with failure to grant hearing, constituted procedural violation warranting judicial intervention. Appeal allowed. en-us Thu, 10 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769246 Kerala HC held that despite availability of appeal under Section 107 CGST Act, writ petition was maintainable due to violation of natural justice principles. The assessing authority failed to properly consider statutory forms and documents submitted by petitioner during adjudication proceedings and refused opportunity to explain data discrepancies available in GST portal. Authority's admission of inability to reconcile portal data with petitioner's submissions, coupled with failure to grant hearing, constituted procedural violation warranting judicial intervention. Appeal allowed. Case-Laws GST Thu, 10 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769246