An inquiry conducted by the GST Officer is not a trial

Last updated: 25 October 2023
Quick Summary
The Kerala High Court has ruled that an inquiry by a GST Officer to verify business activity at a registered address is not a formal trial. In this case, M/s. Steel India had their GST registration cancelled because they couldn't prove business operations at their declared location. The court upheld the cancellation, stating the officer's process is a swift inquiry, not a trial requiring cross-examination, and the petitioner failed to provide sufficient evidence.

Court :
Kerala High Court

Brief :
The Hon'ble Kerala High Court in M/s. Steel India vs the State Tax Officer, Nattika, Thrissur and Ors.[W.P.(C) WPC No.29033 of 2023 dated October 5, 2023] held that the investigation carried out by the qualified officer should not be considered a trial

Citation :
W.P.(C) WPC No.29033 of 2023 dated October 5, 2023

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Bimal Jain
Published in GST
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