M/S.Prince Tmt Steels Private Limited vs. The Commissioner Of State Taxes
Held
The Court found that the assessment order was vitiated by a non-compliance with the rules of natural justice as a relied-upon report was not furnished to the petitioner. The Court quashed the order and directed fresh proceedings.
Facts
The petitioner challenged an assessment order, alleging it was passed without providing a prior notice and a copy of the report relied upon by the authorities. The petitioner contended this violated principles of natural justice.
Key Issues
Whether the assessment order was passed in violation of natural justice principles due to non-furnishing of relied-upon report and lack of prior notice.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 25TH DAY OF SEPTEMBER 2017/3RD ASWINA, 1939 ----------------------------
PETITIONER(S): ---------------------- M/S.PRINCE TMT STEELS PRIVATE LIMITED REGISTERED OFFICE 6/439, ANAPPURAMKADU, KINASSERY P.O, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR T.K. ABDUL KARIM.
BY ADVS.SRI.RAJU JOSEPH (SR.) SRI.C.JOSEPH ANTONY RESPONDENT(S): ------------------------
THE COMMISSIONER OF STATE TAXES, OFFICE OF THE COMMISSIONER OF STATE TAXES, THIRUVANANTHAPURAM.
THE ASSISTANT COMMISSIONER OF STATE TAXES, STATE GST DEPARTMENT, KERALA, SPECIAL CIRCLE, PALAKKAD.
BY GOVERNMENT PLEADER SRI.SHAMSUDHEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-09-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS ---------------------------------------
Appendix — schedule of exhibits
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.