Vikas A Shah vs. The State Tax Officer
Held
The High Court allowed the appellant to raise pleas regarding non-inheritance of his mother's business and limitation before the assessing officer. The assessing officer was directed to consider these pleas untrammelled by any previous observations and pass fresh orders after hearing the appellant.
Facts
The appellant challenged assessment orders passed against his deceased mother's proprietorship concern for 2017-18 and 2018-19. The Single Judge set aside the ex parte orders but directed a fresh assessment, prohibiting the appellant from raising the plea of limitation. The appellant appealed, contending he did not inherit his mother's business and should be allowed to raise all pleas, including limitation.
Key Issues
Whether assessment proceedings could be validly concluded against a deceased person, and if the appellant, claiming not to have inherited the business, could raise pleas of non-inheritance and limitation during fresh assessment proceedings.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH WEDNESDAY, THE 28TH DAY OF FEBRUARY 2024 / 9TH PHALGUNA, 1945 WA NO. 212 OF 2024 AGAINST THE JUDGMENT WP(C) 3127/2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: VIKAS A SHAH,AGED 50 YEARS S/O. LATE: VASANTI A SHAH (PROPRIETOR OF INTERNATIONAL AGENCIES) RESIDING AT 9/6, BEACH ROAD, KOZHIKODE, KERALA - 673001, PIN - 673001 BY ADVS.SRIKANTH THAMBAN ABHILASH.B FIRDOUSE.K.K SRAVAN M.S. RESPONDENTS/RESPONDENTS: 1 THE STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, KOZHIKODE CITY, STATE GST DEPARTMENT, 1ST FLOOR, JAWAHAR NAGAR COLONY, ERANJIPALAM P.O, KOZHIKODE, KERALA, PIN - 673006 2 STATE OF KERALA REPRESENTED BY GOVERNMENT PLEADER, HIGH COURT OF KERALA, PIN - 682031 SR GP VK SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 28.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA No.212/2024 J U D G M E N T Dr. Kauser Edappagath, J.
The appellant preferred the writ petition challenging the assessment orders
The judgment continues below.
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