Menacherry Lonappan Jayan vs. State Tax Officer
Held
The High Court held that the assessment order (Ext.P5) violated principles of natural justice because the appellant's reply was not considered, and no opportunity for personal hearing was provided. Consequently, the Court set aside both the Single Judge's judgment and the impugned assessment order, directing the State Tax Officer to issue a fresh order after considering the appellant's reply and granting a personal hearing.
Facts
The appellant challenged an assessment order (Ext.P5) issued by the State Tax Officer demanding tax and interest under Section 73, alleging non-payment and excess ITC claim. The Single Judge dismissed the appellant's writ petition, directing him to pursue an alternative appellate remedy. The appellant contended that the impugned order was passed without considering his reply and without granting a personal hearing.
Key Issues
Whether an assessment order passed without considering the assessee's reply and without granting a personal hearing violates the principles of natural justice, and if so, whether the alternative appellate remedy should be bypassed.
Sections Cited
Section 73
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 FRIDAY, THE 22ND DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WA NO. 2137 OF 2023 AGAINST THE JUDGMENT WP(C) 34729/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: MENACHERRY LONAPPAN JAYAN AGED 52 YEARS PROPRIETOR, M/S. MKL AGENCIES, VII/276, VENGOPALAPARAMBU ROAD, NARAKKAL, ERNAKULAM, PIN - 682505 BY ADVS. HARISANKAR V. MENON K.KRISHNA MEERA V.MENON PARVATHY MENON R.SREEJITH RESPONDENTS/RESPONDENTS: 1 STATE TAX OFFICER 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, BAZAR ROAD, MATTANCHERRY, ERNAKULAM, PIN - 682002 2 THE DEPUTY COMMISSIONER (ARREAR RECOVERY) TAXPAYER SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN – 682015 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SC-P.R.SREEJITH. SRI.V.P.SHAMSUDHEEN, SR PP THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Dr. Kauser Edappagath, J.
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