Judgment
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 hearing was specifically requested for.
2.
The learned counsel appearing for the petitioner refers to the documents referred to in the first page of Ext.P6 to show that reference No.7 is an adjournment notice with the numbers ending with 24051 (Document Number) dated 18-10-2021. He states that it is clear from Ext.P8 (which is the screen short of the portal of the petitioner) that reference No.7 of Ext.P6 is the document mentioned first in Ext.P8. It is stated that a combined reading of Exts.P6 and P8 will suggest that the document at reference No.7 of Ext.P6 was only a letter requiring the petitioner to furnish additional documents by 27-10-2021. It is submitted that though Ext.P8 shows that the petitioner had requested for a personal hearing, Ext.P6 order was issued without granting such opportunity of personal hearing. It is also pointed out that though the screen short of the portal shows that the notice at reference No.7 of Ext.P6 has been issued to the petitioner, there are no attachments
W.P.(C)No.33816/2022 3 and therefore the petitioner actually did not receive any notice.
3.
The learned Senior Government Pleader has shown to me the portal details of the petitioner to establish that the notice mentioned in Serial No.7 of the impugned Ext.P6 order is not a notice which had to be attached and the same was only a notice providing to the petitioner an opportunity of personal hearing. It is submitted that the information in the portal is sufficient for the petitioner to understand that a personal hearing would be provided on the date mentioned in that notice. It is submitted that without availing the opportunity of personal hearing, the petitioner is now trying to make out a case of violation of the principles of natural justice.
4.
Having regard to the facts and circumstances of the case, I am satisfied that Ext.P6 order was not preceded by any personal hearing. I am also prima facie satisfied that the document mentioned at serial No.7 was not properly served to the petitioner.
Ext.P8 suggests that the petitioner was not in a position to make out as to whether the notice was intended to be a notice fixing a date for personal hearing. Therefore Ext.P6 order will stand quashed. The matter will stand remitted to the 1st respondent to decide the matter afresh after affording an opportunity to the petitioner to submit any additional document and affording to the
W.P.(C)No.33816/2022 4 petitioner an opportunity of being heard. The petitioner shall appear before the Officer at 11.00 A.M on 09.11.2022 either in person or through an authorized representative and thereafter the matter shall be adjudicated in accordance with law.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE ats
W.P.(C)No.33816/2022 5 APPENDIX OF WP(C) 33816/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE IN FORM ASMT - 10 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 28.7.2020 Exhibit P2 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER DATED NIL Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 19.8.2021 Exhibit P4 TRUE COPY OF SUMMARY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 13.10.2021 Exhibit P5 TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT DATED 16.10.2021 Exhibit P6 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 2.12.2021 Exhibit P7 TRUE COPY OF THE SUMMARY ORDER IN FORM GST DRC 07 ISSUED BY THE 1ST RESPONDENT DATED 4.12.2021 Exhibit P8 TRUE COPY OF THE SCREEN SHOT OF THE GSTN PORTAL EVIDENCING THE LIST OF NOTICES DATED NIL Exhibit P9 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF ANDHRA PRADESH IN WRIT PETITION NO.
9162/2021 REPORTED IN (2018) TAXCORP(GST) 22782 DATED 28.4.2021