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2023 (11) TMI 1015 - KERALA HIGH COURTNon-filing of statutory GSTR-3B returns for the months from May 2018 to January 2019 - non-discharge of GST liability - demand in respect of the IGST, CGST and SGST and Cess alongwith interest and penalty - no jurisdiction issue nor violation of principles of natural justice - HELD THAT:- This Court does not exercise appellate jurisdiction, but only exercise limited jurisdiction of judicial review. The order, Ext.P4, passed by the first respondent cannot be said to be without jurisdiction or in violation of the principle of natural justice. The order passed is well within the jurisdiction of the first respondent. There has been full compliance of the principle of natural justice, that the petitioner was afforded opportunities of response to the show cause notice and of having been heard, and thereafter the impugned order has been passed. There are no ground to entertain the present writ petition and the same is hereby dismissed.
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