Judgment
WP(C) NO. 23546 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 17TH DAY OF OCTOBER 2022 / 25TH ASWINA, 1944 WP(C) NO. 23546 OF 2021 PETITIONER/S:
ABBA REALTORS AND BUILDERS CO. PVT. LTD.
CHRISTOPER NAGAR, KURIACHIRA, THRISSUR - 680 306 (WORKSITE), HEAD OFFICE AT KURIAN TOWERS, BANERJI ROAD, ERNAKULAM, KOCHI - 682 018 (REPRESENTED BY THE MANAGING DIRECTOR SRI.C.J.AJAYAKUMAR).
BY ADVS.
K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S:
1 ASSISTANT COMMISSIONER (WORKS CONTRACT AND LUXURY TAX), STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR - 680 001.
2 DY.TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, THRISSUR - 680 001.
OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23546 OF 2021 2 JUDGMENT Petitioner has approached this Court challenging Ext.P4 order of assessment issued under the provisions of the Kerala Value Added Tax Act, 2003. It is the case of the petitioner with reference to Ext.P4 that the show cause notice (referred to as proposal in the assessment order) stated to have been issued to the petitioner on 4.3.2021 along with hearing notice was never served on the petitioner. It is the case of the petitioner that the petitioner is engaged in real estate business and the head office of the petitioner is situated at Ernakulam. It is submitted that no notice was even sent to the head office of the petitioner and the notice which is referred to in Ext.P4 assessment order might have been sent to the worksite, which was continuously closed owing to Covid-19 restrictions/lock down.
2.
The learned Senior Government Pleader, on instructions, would submit that the petitioner was very well aware of the proceedings as earlier notices had been served on the petitioner and he had responded to the same as well. It is submitted that the petitioner is unnecessarily taking a contention that the show cause notice etc. was not served on him. Therefore, it is submitted that Ext.P4 order cannot be interfered with, in exercise of jurisdiction under Article 226 of the Constitution of India. The copies of the notices issued to the petitioner are shown to me by the learned Senior Government Pleader.
3.
Having heard the learned counsel for the petitioner and the learned Senior Government Pleader for the respondents, I am of the opinion
WP(C) NO. 23546 OF 2021 3 that the petitioner is entitled to an opportunity to establish his case before the Assessing Authority. The notices which had been served to the petitioner are the notices that were issued in the year 2020. Reference to Ext.P4 will show that the show cause notice (proposal) and the hearing notice were issued in the month of March 2021. There is nothing to suggest that those notices were served and acknowledged by the petitioner. Moreover, it is the specific case of the petitioner that no notice was issued at the head office of the petitioner and notices might have been sent to the worksite address of the petitioner. Taking all those aforementioned facts cumulatively into consideration, I am of the opinion that Ext.P4 order is issued in violation of principles of natural justice.
Accordingly, notwithstanding the availability of alternative remedy, Ext.P4 is quashed. The matter is remitted to the 1st respondent for fresh consideration in accordance with law. Petitioner shall mark appearance before the 1st respondent at 11.00 AM on 26.10.2022, either in person or through authorised representative. The 1st respondent shall thereafter complete the assessment proceedings, in accordance with law, within a period of six weeks from that date.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE okb/ //True copy// P.S. to Judge
WP(C) NO. 23546 OF 2021 4 APPENDIX OF WP(C) 23546/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE IN FORM GST REG 06 DATED 17/7/2018 ISSUED TO THE PETITIONER.
Exhibit P2 TRUE COPY OF THE ANNUAL RETURN IN FORM GSTR 9 FOR 2017-18 FILED BY THE PETITIONER.
Exhibit P3 TRUE COPY OF THE RECOVERY NOTICE IN FORM NO.I BEARING NO.2021/4772/08 DATED 30/9/2021 ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.WC-1616/2019-20 (UNREGISTERED) DATED 26/;3/2021 (16-17) ISSUED BY THE 1ST RESPONDENT.
Exhibit P5 TRUE COPY OF THE STATEMENT OF PROFIT AND LOSS ACCOUNT AND BALANCE SHEET AS ON 31/3/2018 DULY AUDITED BY THE CHARTERED ACCOUNTANT.
Exhibit P6 TRUE COPY OF THE STATEMENT OF PROFIT AND LOSS ACCOUNT AND BALANCE SHEET AS ON 31/3/2017 DULY AUDITED BY THE CHARTERED ACCOUNTANT.