Non-Serving of Assessment Order Not Grounds to Avoid Statutory Appeal: Kerala HC

Kerala HC Stays KVAT Recovery Over Non-Service of Assessment Order

The Kerala High Court ruled that the non-serving of an assessment order does not constitute grounds for a taxpayer to challenge the order via a writ petition, specifically noting that exhaustive efforts were made by the assessing authority to serve notices. The court highlighted that taxpayers are expected to adhere to statutory appeals even in cases where they claim not to have received assessment orders.

This decision reaffirms the obligation of tax authorities to provide reasonable notice of assessment while simultaneously underscoring the necessity for taxpayers to utilize the channels of statutory appeals as intended under the law. The court remarked,

"Taxpayers cannot turn to writ petitions to bypass the statutory framework designed for appeals, especially when service attempts are evident and documented."

Tax professionals should take heed of this judgment as it clarifies the interplay between procedural due diligence by tax authorities and the responsibilities of taxpayers to ensure they follow proper appeals processes without invoking writ jurisdiction unnecessarily.