The Hon’ble High Court of Kerala vide its order dated 15th of February 2022 in the matter of Nico Tiles Vs. The State Tax Officer & Ors. in WP ( C) No. – 26301 of 2021 held that the asseesee cannot approach the High Court in order to avoid Pre-deposit once it is already availing the appellate remedy as per the Statute.
The Petitioner preferred the Writ Petition challenging the series of monthly assessment orders issued to the petitioner under section 62 of the CGST Act. As per the petitioner the assessments have been carried for respective period in spite of provision of notice under section 46 of the Act for non furnishing of returns.
Petitioner’s Stand:-
- The issuance of assessment orders under Section 62 are illegal, since the petitioner requested for cancellation of registration from 31.12.2017 and the aforesaid assessment orders have been issued ignoring the request of the petitioner.
- It was also the contention of the petitioner that its registration has been cancelled effective from 31.12.2017 by the proper officer acting on its request, thus the assessment orders issued for period November, 2017 to May, 2019 are without authority.
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