Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 5TH DAY OF FEBRUARY 2024 / 16TH MAGHA, 1945 WP(C) NO. 3127 OF 2024 PETITIONER/S:
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 SRAVAN M.S.
ABHILASH.B FIRDOUSE.K.K RESPONDENT/S:
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 OTHER PRESENT:
JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3127 OF 2024 2 JUDGMENT The petitioner is the son of late Mrs.Vasanti Anil Kumar Shah and Mr.Anil kumar Shah (mother and father / parents). The parents had a proprietorship firm in the name of ‘International Agencies’ which was registered under the provisions of CGST / SGST Act, 2017. The said proprietorship firm is engaged in the business of ‘Copra’ and other oil products. The petitioner has succeeded the business of his parents of the said proprietorship firm (International Agencies).
2.The grievance of the petitioner is that the assessment proceedings which lead to passing the impugned assessment order in Ext.P4 continued in the name of deceased mother, who died in the year 2018 and the intimation was sent to the assessing authority but no notice thereafter was served on the petitioner to participate the proceedings. The petitioner is ready to participate in the proceedings as he had inherited the business of his parents.
3.Adv. M.M. Jasmine, the learned Government Pleader submits that the petitioner knew about the assessment proceedings but he did not participate and that has lead in passing the impugned order dated 30.09.2023 in Ext.P4. The last date for finalisation of the order was on 31.12.2023 and petitioner wanted to delay the proceedings so that the assessment proceedings became time barred. When the petitioner knew that the assessment proceedings were pending, in respect of the said proprietorship firm against the deceased mother, he could have come
WP(C) NO. 3127 OF 2024 3 before the assessing authority and filed the necessary response against the notices issued, however he did not file any response.
4.Be that as it may, the fact remains that the petitioner could not participate in the assessment proceedings, and the impugned assessment order in the writ petition has been passed ex parte. Petitioner admits that he has succeeded the business of International Agencies, the proprietorship firm of his deceased parents and if the matter is remanded back, he would not raise any objection in respect of the assessment proceedings being time barred.
In view thereof, the present writ petition is allowed. The impugned assessment order is set aside. The petitioner is directed to appear before the assessing authority with all relevant records of the proprietorship firm, International Agencies, within a period of fifteen days ie., on or before 19.02.2024 and shall participate in the assessment proceedings. The assessing officer shall pass a fresh assessment order in accordance with law, expeditiously. The petitioner will not raise the question of limitation in finalising the assessment order on remand by this court.
The writ petition is disposed of as above.
Sd/- DINESH KUMAR SINGH JUDGE SJ
WP(C) NO. 3127 OF 2024 4 APPENDIX OF WP(C) 3127/2024 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE DEATH CERTIFICATE OF MRS LATE VASANTI ANIL KUMAR SHAH ISSUED BY THE COIMBATORE CORPORATION DATED 03.04.2019 EXHIBIT P2 A TRUE COPY OF THE LETTER DATED 27.12.2018 PRODUCED TO THE STATE TAX OFFICER, I CIRCLE, CALICUT EXHIBIT P3 A TRUE COPY OF THE DEATH CERTIFICATE OF ANIL KUMAR SHAH ISSUED BY THE DEPARTMENT OF URBAN AFFAIRS, GOVERNMENT OF KERALA DATED 09.03.2021 EXHIBIT P4 A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE STATE TAX OFFICER, KOZHIKODE CITY, DATED 30.09.2023 FOR THE TAX PERIOD JULY 2017 TO MARCH 2018 EXHIBIT P5 A TRUE COPY OF THE GST REGISTRATION CERTIFICATE OF THE PETITIONER ISSUED BY THE GOVERNMENT OF INDIA DATED 13.12.2018