Muhammed Haris Rafeek vs. State Of Kerala
Held
The Court held that issuing the final order on the same day as the notice, which granted time for hearing and objections, was unwarranted and illegal, violating Section 129(4). It quashed the impugned order and remitted the matter for reconsideration after providing the petitioners a proper opportunity of being heard.
Facts
The petitioners challenged a final order issued under Section 129(3) of the CGST/SGST Acts. They contended that the order was passed on the same day as the notice which granted them time till a later date for personal hearing and filing objections, thereby denying them a proper opportunity.
Key Issues
The key legal issue was whether a final order under Section 129(3) can be issued without affording the taxpayer a proper opportunity of hearing and filing objections, contrary to the statutory provisions.
Sections Cited
Section 129(3), Section 129(4), Section 129(1)(c)
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 2ND DAY OF SEPTEMBER 2022 / 11TH BHADRA, 1944 WP(C) NO. 28655 OF 2022 PETITIONERS: 1 MUHAMMED HARIS RAFEEK, AGED 22 YEARS, S/O MUHAMMED RAFEEK, ASR HOUSE, TC 52/220, PATHUMURI LANE, VELLAYANI, NEMOM P.O, THIRUVANANTHAPURAM-695 020. 2 K.MANOJ VARGHESE, AGED 43 YEARS,S/O VARGHESE, 1/848-1, COURTALLAM ROAD, PIRANOOR BORDER, PIRANOOR, TIRUNELVELI, SHENKOTTAI, TAMILNADU-627 809. BY ADVS. G.RANJU MOHAN M.SANTHI (K/868/2011) RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 COMMISSIONER, KERALA STATE GOODS & SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002. 3 ASSISTANT STATE TAX OFFICER, SQUAD NO.1, STATE GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28655 OF 2022 2 JUDGMENT The petitioners have approached this Court being aggrieved by the fact that a final order under the provisions of Sectio
The judgment continues below.
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