Introduction

The Kerala High Court recently addressed a crucial issue regarding the validity of an assessment order when an assessee could not file a reply due to the cancellation of their GST registration. This article delves into the details of the case and the court’s ruling.

Facts of the Case

The case, Vadakkot Chackoo Devassy v. State of Kerala and Others, involved a writ petition filed against an assessment order passed under Section 73 of the Central Goods and Services Tax Act, 2017. The petitioner, Vadakkot Chackoo Devassy, contested that the show cause notice was issued on the very next day after the notice in Form GST ASMT-10, and no official copies of these documents were provided to them. Additionally, the petitioner could not file a reply as their GST registration had been canceled before the issuance of the show cause notice.

Issue

The central issue addressed in the case was whether the assessment order remained valid when the petitioner was unable to file a reply due to the cancellation of their GST registration.

Court’s Decision

The Kerala High Court, in its ruling on WP (C) No. 42265 of 2023, made the following observations: