Valamangalam Supari Traders vs. Assistant Commissioner Of State Tax - Kerala High Court, 15 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY,THE 15TH DAY OF OCTOBER 2018 / 23RD ASWINA, 1940 WP(C).No. 31822 of 2018 PETITIONER: VALAMANGALAM SUPARI TRADERS TRIPPANACHI PO,MALAPPURAM 673641 REPRESENTED BY P.MOHAMMED SHA, MANAGING PARTNER BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT KERALA ,SPECIAL CIRCLE MALAPPURAM 676505 2 DEPUTY COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM-676505. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA SECRETARIAT, THIRUVANANTHAPURAM-695001. 5 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVT OF INDIA, NEW DELHI 110001. BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & AMP; CUSTOMS OTHER PRESENT: GP. M.M. JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31822 of 2018 2

JUDGMENT The petitioner, an assessee under the Central Sales Tax Act, filed returns for the assessment years 2011-12 to 2015-16. Though they were accepted and were acted upon, the 2nd respondent invoked suo motu powers and cancelled the returns on the allegation that the petitioner produced bogus C-Forms. Aggrieved, the petitioner filed revision before the 3rd respondent.

When the revision was pending, the 1st respondent issued the Exts.P1 to P5 pre-assessment notices, questioning which the petitioner filed W.P.(C)No.34277/2017. This Court stayed all further proceedings until the revisional authority would decide the petitioner's revision.

Now, the petitioner has been faced with a fresh set of Exts.P12 to P16 assessment orders. Ventilating its grievance that it has not been heard before the 1st respondent could pass those orders, the petitioner has filed this Writ Petition.

The petitioner's counsel strenuously contends that even before the petitioner could have the revisional order served on him, the 1st respondent passed the impugned assessment orders— and without hearing him, at that.

In response, the Government Pleader submits that acting on the findings in revision, the 1st respondent passed the Exts.P12 to P16 assessment orders. She nevertheless agrees that the petitioner was not heard.

Under these circumstances, I reckon the impugned order suffers from the vice of violating the principals of natural justice. As a result, I set aside the Exts.P12 to P16 and remand the matter to the 1st respondent, who will hear the petitioner and pass orders afresh. It is open for the 1st respondent to put the petitioner on notice and complete the proceedings expeditiously. Since the petitioner in this Writ Petition has raised certain other issues including the vires of the authority to pass the impugned assessment orders, I leave them open. DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 UNDER CST ACT FOR 2011.13 EXHIBIT P2 UNDER CST ACT FOR 2012.13 EXHIBIT P3 UNDER CST ACT FOR 2013.14 EXHIBIT P4 UNDER CST ACT FOR 2014.15 EXHIBIT P5 UNDER CST ACT FOR 2015.16 EXHIBIT P6 PHOTOCOPY OF THE LETTER DATED 21/10/2017 FOR COPIES OF DOCUMENTS. EXHIBIT P7 PHOTOCOPY OF LETTER FROM FIRST RESPONDENT UNDER RTI ACT. EXHIBIT P8 PHOTOCOPY OF LIST OF 'C' FORMS FOUND 'BOGUS' SUPPLIED UNDER RTI ACT. EXHIBIT P9 LIST OF BOGUS 'C' FORMS IN THE CSE OF MALABAR TRADING COMPANY, KASARAGOD. EXHIBIT P10 COPY OF APPLICATION UNDER RTI ACT FILED BY MALABAR TRADING COMPANY. EXHIBIT P11 PHOTOCOPY OF REPLY FROM TO EXT.P-10 BY ASST.COMMISSIONER, AMBEDKAR NAGAR. EXHIBIT P12 ACT FOR 2011-12 EXHIBIT P13 ACT FOR 2012-13. EXHIBIT P14 ACT FOR 2013-14. EXHIBIT P15 ACT FOR 2014-15 EXHIBIT P16 ACT FOR 2015-16 RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE