Syamaladasan Kumaran vs. The State Tax Officer
Held
The High Court quashed the assessment order, finding that the assessing officer failed to consider the petitioner's crucial contentions regarding the timing of the Facebook post and the actual commencement of the branded rice business. The matter was remanded to the 1st respondent for a fresh assessment, requiring an opportunity for the petitioner to be heard and produce documents.
Facts
The petitioner challenged an assessment order for the assessment year 2017-18, which determined a higher tax rate by treating his rice product as a branded item. The assessment was based on a Facebook post from 2019, despite the petitioner's contention that he did not deal in branded rice during 2017-18 and purchased relevant machinery only in 2019.
Key Issues
Whether an assessment order based on a social media post from a later year, without adequately considering the taxpayer's contentions regarding the actual period of business activity, is valid. Whether the assessing authority failed to apply its mind to relevant facts presented by the petitioner.
Sections Cited
CGST / SGST Acts, Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 10TH DAY OF NOVEMBER 2022 / 19TH KARTHIKA, 1944 WP(C) NO. 27349 OF 2022 PETITIONER: SYAMALADASAN KUMARAN, AGED 60 YEARS, PROPRIETOR,M/S. SEETHALAKSHMI RICE MILL, VADAPPARAMBU, KANNADI,PALAKKAD. BY ADVS. K.MANOJ CHANDRAN AMMU CHARLES S.A.MANSOOR (PATTANAM) RESPONDENTS: 1 THE STATE TAX OFFICER, FIRST CIRCLE, STATE GST DEPARTMENT, TAX COMPLEX, PALAKKAD – 678 001. 2 THE JOINT COMMISSIONER, OFFICE OF THE JOINT COMMISSIONER, STATE GST DEPARTMENT, TAX COMPLEX, PALAKKAD – 678 001. ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27349 OF 2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by Ext.P6 order of assessment dated 19.07.2022 under the provisions of the CGST / SGST Acts, completing the assessment for assessment year 2017-18, treating the product of the petitioner as a branded item, for determining the rate of tax.
The learned counsel appearing for the petitioner states that the petitioner
The judgment continues below.
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