Beena Sasidharan vs. The Joint Commissioner (Appeals)
Held
The High Court directed the third respondent (State Tax Officer) to consider and dispose of the petitioner's representation within four weeks, after affording her an opportunity of being heard. It further ordered that the finalization of the assessment notice (Ext.P4) be deferred until a decision is made on the representation.
Facts
The petitioner, a director of a company, received a fresh assessment notice after a previous ex-parte order was set aside on appeal. She submitted a representation requesting the tax authority to summon necessary supporting documents from the company's Managing Director, as they were not in her possession, but this representation remained unconsidered.
Key Issues
Whether the tax authority should be directed to consider a director's request to summon company documents from the Managing Director before finalizing a fresh assessment, especially when the director claims not to possess the required records.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 5TH DAY OF JULY 2023 / 14TH ASHADHA, 1945 WP(C) NO. 21652 OF 2023 PETITIONER: 1 BEENA SASIDHARAN, AGED 45 YEARS DIRECTOR, VAVA TECHNOGLASS(INDIA) PVT. LIMITED, OPP.KIZHAKKEPPALLY, PIN - 680121 IRINJALAKUDA, THRISSUR DISTRICT RESIDING AT NAKKARA HOUSE, VELAYANAD, VELLANGALLORE, IRINJALAKUDA, THRISSUR 680 662 BY ADVS. LAKSHMI RAMADAS M.R.SABU APARNA RAJAN SREEDHAR RAVINDRAN RESPONDENTS: 1 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR, PIN - 673004 2 THE ASSISTANT COMMISSIONER (ASSESSMENT), STATE GST DEPARTMENT, SPECIAL CIRCLE, THRISSUR, PIN - 680004 3 STATE TAX OFFICER, DEPARTMENT OF SGST KERALA, IRINJALAKUDA, THRISSUR, PIN - 680125 BY ADV. SMT THUSHARA JAMES, SR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.21652 of 2023 2 C.S.DIAS, J. ------------------------- W.P.(C.) No.21652 of 2023 ------------------------- Dated this the 05th day of July, 2023 JUDGMENT The writ petition is filed to direct the third respondent to consider and dispo
The judgment continues below.
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