Saj Batteries PVT. LTD. vs. The Commercial Tax Officer
Held
The High Court quashed the impugned assessment orders, finding a violation of natural justice due to the denial of a post-notice hearing and the refusal to allow cross-examination. The Court directed the 3rd respondent to reconsider the matter, providing the petitioner an opportunity to be heard and to conduct cross-examination, without expressing an opinion on the merits.
Facts
The petitioner challenged re-assessment orders under the Kerala Value Added Tax Act for 2008-09 and 2010-11. These orders were issued after a previous assessment, affirmed up to the High Court, was set aside due to fraud committed by the petitioner's former tax practitioner. The petitioner contended that the new assessment orders were passed without providing an opportunity of hearing or allowing cross-examination of the tax practitioner.
Key Issues
Whether the re-assessment orders were valid despite the denial of an opportunity of hearing and cross-examination, particularly when the previous assessment was set aside due to alleged fraud by a tax practitioner, thereby violating principles of natural justice.
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 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 WP(C) NO. 31201 OF 2022 PETITIONER: M/S SAJ BATTERIES PVT. LTD. 18/1490, KALLUTHANKADAVU, PUTHIYARA P.O, CALICUT, PIN - 673004 REPRESENTED BY ITS MANAGER JIJO V CHERIAN BY ADVS. G.HARIKUMAR (GOPINATHAN NAIR) AKHIL SURESH RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER 3RD CIRCLE, DEPARTMENT OF COMMERCIAL TAXES KOZHIKODE, PIN - 673001 2 THE DEPUTY COMMISSIONER SGST, STATE TAX OFFICE, GST BHAVAN, SALES TAX COMPLEX, JAWAHAR NAGAR, CALICUT, PIN - 673006 3 THE JOINT COMMISSIONER SGST, STATE TAX OFFICE, GST BHAVAN, SALES TAX COMPLEX, JAWAHAR NAGAR, CALICUT, PIN - 673006 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.31201 of 2022 2 JUDGMENT Dated this the 12
th day of October, 2022 Petitioner has approached this Court challenging Exts.P10 and P11 orders of assessment for the assessment years 2008-2009 and 2010-2011 under the provisions of the Kerala Value Added Tax Act. It is the case of the petitioner that the entire assessme
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