M/s LAKSHMI MOBILE ACCESSORIES v. JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT) OFFICE OF THE JOINT COMMISSIONER & ORS.

Introduction

This judgment reiterates the limited scope of writ jurisdiction in matters involving disputed questions of fact arising from GST assessments. The Kerala High Court held that where the adjudicating authority has not relied upon third-party statements while passing an assessment order under Section 74, the assessee cannot successfully invoke the principles of natural justice merely because cross-examination of such witnesses was denied. The Court further held that issues relating to the evidentiary value of a retracted confession and appreciation of evidence fall within the domain of the statutory appellate authority under Section 107.

Background of the Case

The appellant, M/s Lakshmi Mobile Accessories, was issued a show cause notice under Section 74 of the CGST/SGST Act alleging suppression of turnover.