Ajmal P.M. vs. State Of Kerala, Represented By Its Secretary
Held
The Court declined to rule on the disputed fact of service of the fresh assessment order. Instead, it granted the petitioner liberty to file an appeal against the fresh assessment order dated 13.11.2020 within fifteen days, provided 20% of the assessed tax (Rs. 2,26,152/-) is remitted after deducting the amount already deposited. Further proceedings on the demand notice (Ext.P14) are to be kept in abeyance if these conditions are met.
Facts
The petitioner challenged a demand notice for Rs. 4,72,608/-, arguing that the underlying assessment order from 2012 was set aside by the Appellate Authority in 2018, and a subsequent fresh assessment order from 2020 was never served. The petitioner also claimed that 20% of the assessed tax, already remitted during the first appeal, was not accounted for in the fresh assessment.
Key Issues
The key legal issues were whether the fresh assessment order was duly served on the petitioner and whether the petitioner should be granted an opportunity to challenge the fresh assessment order, considering the prior payment of a percentage of tax.
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 11TH DAY OF JANUARY 2024 / 21ST POUSHA, 1945 WP(C) NO. 8545 OF 2023 PETITIONER/S: AJMAL P.M., AGED 48 YEARS S/O. P.K MUHAMMED, PARANANI HOUSE, ERATTUPETTA P.O., KOTTAYAM, PIN - 686121 BY ADVS. MAITREYI SACHIDANANDA HEGDE ANJALI ANIL A. RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF FINANCE, SECRETARIAT, STATUTE JN, THIRUVANANTHAPURAM, PIN - 695001 2 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695002 3 ASSISTANT COMMISSIONER (APPEALS) , STATE GST DEPARTMENT, KOZHIKODE, PIN - 673001 4 COMMERCIAL TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, SALES TAX COMPLEX, 4TH FLOOR, SALES TAX OFFICE RD, NADAKKAVE, KOZHIKODE, PIN - 673006 5 DEPUTY TAHSILDAR , MEENACHIL TALUK, ERATTUPETTA P.O., KOTTAYAM, PIN - 686121 OTHER PRESENT: JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.8545 of 2023 2 JUDGMENT Dated this the 11th day of January, 2024 The present writ p
The judgment continues below.
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