Abba Realtors And Builders Co. PVT. LTD. vs. Assistant Commissioner
Held
The Court found no evidence of service and acknowledgment of the show cause notice and hearing notice issued in March 2021. Concluding that the assessment order was issued in violation of principles of natural justice, the Court quashed the order and remitted the matter for fresh consideration.
Facts
The petitioner challenged an assessment order issued under the Kerala Value Added Tax Act, 2003, contending that the show cause notice and hearing notice for the assessment, issued in March 2021, were never served on them, especially at their head office, possibly due to being sent to a worksite closed during COVID-19 lockdown.
Key Issues
The key legal issue was whether the assessment order was validly passed despite the petitioner's claim of non-service of the show cause notice and hearing notice, thereby violating principles of natural justice.
AI-generated summary — verify with the full judgment below
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 orde
The judgment continues below.
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