Assessment Order Issued Prematurely Before Reply Period Expiration Must Be Nullified: Kerala High Court
In a significant judgment delivered by the High Court of Kerala on October 22, 2024, the court has set aside an order issued under Section 73 of the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) Acts for the assessment year 2017-18. This decision emphasizes the importance of adhering to the principles of natural justice in tax assessments. Case Overview The petitioner, Elsy Joy, aged…
