FALCON SYNERGY ENGINEERING PRIVATE LIMITED v. ASSISTANT STATE TAX OFFICER & ORS.

Introduction

This judgment reiterates the distinction between failure to grant an opportunity of hearing and failure of the taxpayer to avail the opportunity granted. The Kerala High Court held that where the department issues a show cause notice followed by multiple reminders, and the taxpayer fails to respond or appear, the taxpayer cannot subsequently invoke writ jurisdiction under Article 226 alleging violation of the principles of natural justice. The appropriate remedy in such cases is the statutory appeal under the CGST Act.

Background of the Case

The petitioner challenged an order passed under Section 73(9) of the CGST/KGST Act for the financial year 2019-20.