Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 6TH DAY OF MARCH 2023 / 15TH PHALGUNA, 1944 WP(C) NO. 17834 OF 2022 PETITIONER:
ODATTU RAGHAVAN DINESAN PROP. EVERGREEN PAINTING CONTRACTORS, KANIAMPADY HOUSE, HOLY CROSS ROAD, KANGARAPPADY-PO, PUKKATTUPADY, PIN- 682021.
BY ADVS.
K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENTS:
1 COMMERCIAL TAX OFFICER WORKS CONTRACT, O/O. THE DEPUTY COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI, PIN - 682018 2 DEPUTY TAHSILDAR (RR) KANAYANNUR TALUK, ERNAKULAM, KOCHI, PIN - 682011 BY ADVS.
Dr.THUSHARA JAMES, SR.GP M.M.JASMIN ADVOCATE GENERAL OFFICE KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17834 OF 2022 2 T.R. RAVI, J.
-------------------------------------------- W.P.(C).No.17834 of 2022 -------------------------------------------- Dated this the 6th day of March, 2023 JUDGMENT Admit. Senior Government Pleader takes notice for the respondents.
2.
The petitioner has challenged an assessment order on the ground that he has not been served with notices. A counter affidavit has been filed on behalf of the State wherein it is pointed out that a notice was attempted to be served but since the petitioner had moved out of his address, it could not be served and a notice by affixture was effected. It is also pointed out that this writ petition is filed in 2022 against an assessment order issued in 2018 with regard to an assessment for the period 2014-2015 and the same cannot be considered in a writ petition.
3.
The case of the petitioner is that he had stopped business before 2014-2015 itself and he is not even able to understand what are the materials relied on to say that he had transacted contract worth Rs.44,28,018/-. I do not think it would be appropriate for this Court to examine such factors in a writ petition under Article 226.
Interest of justice will be served if the respondents are directed to
WP(C) NO. 17834 OF 2022 3 provide the materials based on which the petitioner was assessed for works awarded with worth of Rs.44,28,018/-. The petitioner has preferred Ext.P7 application for the above.
In the result, the writ petition is closed directing the respondents to consider Ext.P7 and provide the petitioner with the details, without prejudice to the statutory rights of the petitioner.
Sd/- T.R.RAVI JUDGE LEK
WP(C) NO. 17834 OF 2022 4 APPENDIX OF WP(C) 17834/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SCREEN SHOT OF THE KVATIS PORTAL SHOWING CANCELLATION OF REGISTRATION BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE NOTICE NO.2019/17380/17 DATED 29.12.2020 ISSUED BY THE 2ND RESPONDENT UNDER THE KRR ACT Exhibit P3 TRUE COPY OF THE REQUEST LETTER DATED 29.9.2021 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT.
Exhibit P4 TRUE COPY OF ASSESSMENT ORDER NO.32072053421/2014-15 DATED 29.12.2018 ISSUED BY THE 1ST RESPONDENT Exhibit-P5 TRUE COPY OF THE E-MAIL COMMUNICATION DATED 5.4.2022 ADDRESSED BY THE PETITIONER TO THE 1ST RESPONDENT.
Exhibit P6 TRUE COPY OF THE LETTER DATED 8.4.2022 ISSUED BY THE 1ST RESPONDENT TO THE JOINT COMMISSIONER, STATE GST DEPARTMENT, ERNAKULAM.
Exhibit P7 TRUE COPY OF THE LETTER DATED 20.4.2022 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT.
RESPONDENT ANNEXURES ANNEXURER1(a) TRUE COPY OF THE POSTAL RECEIPT, SHOWING THAT THE PRE-ASSESSMENT NOTICE ISSUED TO THE PETITIONER, WAS RETURNED, FOR THE REASON THAT NOBODY WAS AVAILABLE AT HOME TO RECEIVE THE SAME , DATED 19-12-2018 ANNEXURER1(B) TRUE COPY OF THE NOTICE DATED 10-12-2018, WAS THUS PUBLISHED ON 22-12-2018 AND THE ENDORSEMENT TO THIS EFFECT BY THE OFFICE ATTENDER
WP(C) NO. 17834 OF 2022 5 ANNEXURER1(C) TRUE COPY OF THE DETAILS FROM THE WEBSITE OF THE KERALA COMMERCIAL TAXES DEPARTMENT PERTAINING TO THE PETITIONER