Indo Electricals vs. Deputy Commissioner
Held
The High Court found that the assessment order was passed without granting a personal hearing and that the relevant notice for hearing was not properly served, thus violating principles of natural justice. The Court quashed the assessment order and remitted the matter for fresh adjudication.
Facts
The petitioner challenged an assessment order for the assessment year 2017-2018, contending it was issued without affording a requested personal hearing. The petitioner also argued that a specific notice, which was supposed to be for a personal hearing, was not properly served or clear about its intent.
Key Issues
Whether the assessment order was validly passed without affording a personal hearing to the petitioner, and if the notice for such a hearing was properly served and clear in its communication.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 2ND DAY OF NOVEMBER 2022 / 11TH KARTHIKA, 1944 WP(C) NO. 33816 OF 2022 PETITIONER: INDO ELECTRICALS INDO BUILDING INDO JUNCTION, KALLAI ROAD KOZHIKODE, PIN – 673 002 REPRESENTED BY ITS PARTNER - SAJITH V BY ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P. SREEJI M.M RESPONDENTS: 1 DEPUTY COMMISSIONER SPECIAL CIRCLE I STATE GOODS AND SERVICES TAX DEPARTMENT, JAWAHAR NAGAR, ERANHIPALAM P.O., KOZHIKODE, PIN – 673 006. 2 JOINT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT JAWAHAR NAGAR, ERANHIPALAM P.O., KOZHIKODE, PIN – 673 006. OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.33816/2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by the fact that Ext.P6 order of assessment for the assessment year 2017-2018 under the provisions of the State Goods and Services Tax Act has been issued without affording to the petitioner an opportunity of hearing, through such hearin
The judgment continues below.
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