M/S. Mozart Global Furniture vs. Deputy Commissioner Of State Tax
Held
The Court directed the Deputy Commissioner of State Tax to provide certified copies of all seven assessment orders and five penalty orders, which formed the basis of the demand notice, to the petitioner. The petitioner was required to appear before the 1st respondent to receive these copies.
Facts
M/s. Mozart Global Furniture challenged a demand/arrear notice (Ext.P1) issued by the Deputy Commissioner of State Tax, contending it was issued without providing details of the underlying assessment and penalty orders. The petitioner had previously sought these details through a letter (Ext.P2).
Key Issues
The key legal issue was the validity of a demand/arrear notice issued without specifying the underlying orders, and the assessee's right to obtain copies of these foundational orders.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 22ND DAY OF SEPTEMBER 2022 / 31ST BHADRA, 1944 WP(C) NO. 28348 OF 2022 PETITIONER/S: M/S. MOZART GLOBAL FURNITURE CHENGUVETTY, EDARIKKODE P.O., MALAPPURAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER K.T. SAIDALAVI KUNNATHODI. , PIN - 676501 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 DEPUTY COMMISSIONER OF STATE TAX GST DEPARTMENT, SPECIAL CIRCLE, MALAPPURAM , PIN - 676504 2 VILLAGE OFFICER OTHUKKUNGAL VILLAGE, THIRURANGADI, MALAPPURAM , PIN - 676306 3 TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, TIRURANGADY TALUK, THIRURANGADI, MALAPPURAM , PIN – 676306 G.P. SMT.JASMINE M.M. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT This writ petition has been filed by the petitioner being aggrieved by the fact that Ext.P1 demand/arrear notice has been issued to the petitioner without giving details of the orders, on the basis of which such demands are being raised.
The learned Government Pleader, on instructions, would submit tha
The judgment continues below.
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