Cape Flour Mills Private Limited vs. Deputy Commissioner Of State Tax
Held
The Court held that the petitioner was not given an opportunity to represent their case, as the assessment was completed without proper notice. Consequently, Ext.P8 assessment order was set aside, and the respondent was directed to complete the assessment after issuing notice to the petitioner's present address.
Facts
The petitioner closed its sales depot in Kerala when the GST regime commenced and informed the department. However, assessment notices were subsequently issued to the petitioner's old address, returned 'unclaimed', leading to an assessment order (Ext.P8) being passed without proper notice to the petitioner's current address.
Key Issues
The key issue was whether an assessment order passed without providing a reasonable opportunity of hearing to the assessee, particularly when notices were sent to an old address despite intimation of business closure, is legally valid.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 8TH DAY OF MARCH 2023 / 17TH PHALGUNA, 1944 WP(C) NO. 7062 OF 2023 PETITIONER: 1 CAPE FLOUR MILLS PRIVATE LIMITED REGISTERED OFFICE AND MILLS: CHUNKANKADI, NAGERCOIL, KANYAKUMARI DISTRICT, TAMIL NADU, PIN – 629003 REPRESENTED BY ITS DIRECTOR, MR. L. NATARAJAN BY ADVS. ABRAHAM JOSEPH MARKOS ISAAC THOMAS JOHN VITHAYATHIL AIBEL MATHEW SIBY ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA RESPONDENTS: 1 DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, SGST DEPARTMENT TAX TOWER THIRUVANANTHAPURAM., PIN - 695002 2 ASSISTANT COMMISSIONER OF STATE TAX 2ND CIRCLE SPECIAL CIRCLE, SGST DEPARTMENT TAX TOWER THIRUVANANTHAPURAM., PIN - 695002 DR. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.7062 of 2023 2 T.R. RAVI, J. ------------------------------------ W.P.(C.) No.7062 of 2023 ------------------------------------ Dated this the 08th day of March, 2023 JUDGMENT The prayer in the writ petition is for quashing Ext.P8 order and for a direction to the respondents not to im
The judgment continues below.
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