Introduction

This judgment of the Kerala High Court emphasizes the mandatory requirement of service of notice before passing a best judgment assessment under Section 62 of the CGST Act. The Court held that issuance and proper service of the statutory notice under Section 62, in accordance with the modes prescribed under Section 169 of the CGST Act, is a condition precedent for making a best judgment assessment.

The Court observed that although the assessment orders referred to issuance of notices, the Department failed to produce any evidence showing that such notices had actually been served upon the petitioner. Mere reference to notices in the assessment order could not establish compliance with the statutory requirement. Consequently, the assessment orders were held to be void and were quashed, with liberty to the Department to issue fresh notices and proceed in accordance with law.