2025 (9) TMI 1815

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....54<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 18-9-2025<br>WP(C) NO. 34163 OF 2025 - -<br>GST<br>THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. FOR THE PETITIONER : BY ADVS. SMT.K.KRISHNA SHRI.ACHYUTH MENON SHRI. V. HARISANKAR FOR THE RESPONDENTS : BY ADV SMT. RESHMITHA R CHANDRAN, SR.G.P JUDGMENT The petitioner is an assessee under the CGST Act under the rolls ....

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....r, were also prior to the date of cancellation of the registration. Thus, I do not find any justifiable reasons to interfere with the assessment order passed, by invoking the powers of this Court under Article 226 of Constitution of India. It is seen that, the order was passed after affording the petitioner a reasonable opportunity for being heard. Moreover, as far as the other contentions raised ....