Failure to Avail Opportunity is different from Failure to Grant Opportunity of Hearing: Kerala HC Dismisses Petition against CGST Order

The Kerala High Court has dismissed a petition against a Central Goods and Services Tax (CGST) order, distinguishing between the "failure to avail an opportunity" and the "failure to grant an opportunity of hearing." The petitioner had likely argued that they were not given a proper hearing before the CGST order was passed. However, the High Court, upon reviewing the case, found that the petitioner was indeed provided with an opportunity to be heard but failed to utilize it. The court emphasized that the responsibility lies with the assessee to actively participate in the proceedings when an opportunity is given, and their failure to do so does not equate to the tax authorities not granting them a fair hearing. This ruling reinforces the importance of taxpayers actively engaging in tax proceedings.