M/S. M.C. Eldho & Company vs. The State Tax Officer
Held
The High Court, taking into account the petitioner's contentions, the nature of their work, and their uneducated status, set aside Ext.P5. It directed the petitioner to file a proper reply to Ext.P3 show cause notice and ordered the 2nd respondent to conduct a fresh adjudication after affording an opportunity of hearing.
Facts
The petitioner, a contractor exclusively working for the Travancore Devaswom Board, challenged an assessment order (Ext.P5) issued by the State Tax Officer. The officer had finalized demands after finding the petitioner's reply to the show cause notice (Ext.P3) "totally incomprehensible" and noting discrepancies in figures.
Key Issues
Whether an assessment order passed based on an incomprehensible reply to a show cause notice should be set aside, and if the petitioner should be granted a fresh opportunity to present their case.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 12TH DAY OF JULY 2024 / 21ST ASHADHA, 1946 WP(C) NO. 24283 OF 2024 PETITIONER: M/S. M.C. ELDHO & COMPANY, MOOLEKUDIYIL HOUSE, NELLAD P.O., MAZHUVANNUR,MUVATTUPUZHA, ERNAKULAM, PIN – 686 669, REPRESENTED BY ITS MANAGING PARTNER, M.C. ELDHO. BY ADVS. K.KRISHNA ACHYUTH MENON RESPONDENTS: 1 THE STATE TAX OFFICER, SECOND CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, PERUMBAVOOR, ERNAKULAM, PIN – 683 542. 2 THE STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, MINI CIVIL STATION, MUDAVOOR P.O., MUVATTUPUZHA, ERNAKULAM, PIN – 683 542. 3 THE EXECUTIVE ENGINEER, TRAVANCORE DEVASWOM BOARD, WORKS DEPARTMENT, KOTTAYAM, PIN – 686 001. 4 THE TRAVANCORE DEVASWOM BOARD, NANTHANCODE,THIRUVANANTHAPURAM, PIN – 695 003, REPRESENTED BY ITS SECRETARY. 5 THE CHIEF ENGINEER, TRAVANCORE DEVASWOM BOARD, WORKS DEPARTMENT, THIRUVANANTHAPURAM, PIN – 695 003. 6 THE COMMISSIONER OF STATE GST, STATE GOODS & SERVICES TAX DEPARTMENT, SALES TAX COMPLEX, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN – 695 002. W.P.(C)No.24283/2024 2 7 STATE OF KERALA, REPRESENTED BY ITS SEC
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