M/S. Shwas Homes PVT. LTD. vs. The Deputy Commissioner (Wc)
Held
The High Court quashed Ext.P5, finding it unsustainable. It held that the assessing authority could not refuse to consider the copy of the cancellation request, which the Appellate Authority had already accepted, nor demand the original for seal verification. The 1st respondent was directed to reconsider the matter according to the Appellate Authority's directions, without re-examining the correctness of the cancellation letter.
Facts
The petitioner challenged an assessment order (Ext.P5) issued by the 1st respondent, which retained the original assessment despite a remand from the Appellate Authority (Ext.P2). The Appellate Authority had previously found that the petitioner submitted an acknowledged copy of a CST registration cancellation request, remanding the matter due to natural justice violation and non-updation of CST status in KVATIS.
Key Issues
Whether the assessing authority could refuse to consider a copy of a CST registration cancellation request, previously accepted by the appellate authority, and whether it correctly followed the remand directions.
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 FEBRUARY 2023 / 19TH MAGHA, 1944 WP(C) NO. 4220 OF 2023 PETITIONER: 1 M/S. SHWAS HOMES PVT. LTD. GROUND FLOOR, SHWAS MYSTIC HEIGHTS, PHASE - I, NEAR KANIYAMPUZHA BRIDGE, EROOR, ERNAKULAM, KOCHI , PIN - 682036 REPRESENTED BY ITS DIRECTOR, SREENI PARAMESWARAN, BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE DEPUTY COMMISSIONER (WC) O/O. THE JOINT COMMISSIONER, STATE GST DEPARTMENT, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682018 2 THE COMMISSIONER OF STATE GST STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN – 695002 BY ADV.DR. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.4220 of 2023 2 T.R. RAVI, J. ------------------------------------ W.P.(C.) No.4220 of 2023 ------------------------------------ Dated this the 08th day of February, 2023 JUDGMENT The petitioner has challenged Ext.P5 order issued by the 1st respondent on remand from 2nd res
The judgment continues below.
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