Aji Thomas vs. The State Tax Officer
Held
The Court held that the petitioner was given ample opportunity to present his case but failed to cooperate. It declined to interfere in its writ jurisdiction, stating that the impugned order was neither without jurisdiction nor against express provisions of law, and the petitioner had an alternative remedy of statutory appeal under Section 55 of the KVAT Act.
Facts
The petitioner challenged an assessment order for AY 2016-2017 under Section 25(1) of the KVAT Act. The assessment was based on the petitioner's Income Tax returns after he failed to produce books of account or respond to notices regarding suppressed turnover. The petitioner contended that the Income Tax return of a private limited company should not be the sole basis for assessing his proprietary concern.
Key Issues
Whether an assessment order passed under the KVAT Act, based on Income Tax returns and after the assessee's non-cooperation, can be challenged in writ jurisdiction when a statutory appeal remedy is available and the order is not without jurisdiction or against express law.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 18TH DAY OF JANUARY 2024 / 28TH POUSHA, 1945 WP(C) NO. 9011 OF 2023 PETITIONER/S: AJI THOMAS, AGED 46 YEARS M/S. BLUE SEVEN STAR CONSTRUCTION, PROPRIETOR, 4/804-A, KOTTIYAM, KOLLAM, PIN - 691571 BY ADVS. S.ARUN RAJ ARJUN S.RAJ C.T.SUJA RESPONDENT/S: 1 THE STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, BAPUJI NAGAR, ASHRAM, KOLLAM, PIN - 691002 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695002 3 STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM, 695001 BY ADV JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA OTHER PRESENT: JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9011 OF 2023 2 JUDGMENT Dated this the 18th day of January, 2024 The present writ petition has been filed impugning the assessment order dated 29.02.2020, passed by the State Tax Officer, State Goods and Services Tax Department, Works
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