Rane Brake Lining LTD vs. Assistant Commissioner (Assessment)
Held
The High Court quashed the assessment order, finding that the notice was not issued to the correct, updated address provided by the petitioner. It directed the assessing authority to complete the assessment afresh after affording the petitioner an opportunity of being heard.
Facts
The petitioner challenged an assessment order for the year 2015-2016 under the Kerala Value Added Tax Act, contending it was passed ex-parte without proper notice. The petitioner had ceased business activities in Kerala and provided a new correspondence address, but the assessment notice was sent to their old address.
Key Issues
The key legal issue was the validity of an ex-parte assessment order passed without proper notice, despite the assessee having provided an updated correspondence address to the assessing authority.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 6TH DAY OF JUNE 2022 / 16TH JYAISHTA, 1944 WP(C) NO. 18086 OF 2022 PETITIONER/S: RANE BRAKE LINING LTD EDAPPALLY, KOCHI-682024. [REGD.OFFICE: "MAITHRI", 132, CATHEDRAL ROAD, CHENNAI600086] REPRESENTED BY ITS AUTHORISED SIGNATORY L. SRINIVASAN. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL RAHUL A. APARNA ANIL RESPONDENT/S: 1 ASSISTANT COMMISSIONER (ASSESSMENT) [SINCE RE-DESIGNATED AS DY. COMMISSIONER], SPECIAL CIRCLE-I, STATE GST DEPARTMENT,. THEVARA, KOCHI. PIN:682015. 2 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, CIVIL STATION, KAKKANAD, KOCHI- 682030. SMT. JASMIN M M (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18086 OF 2022 2 JUDGMENT
Petitioner has approached this Court, being aggrieved by Ext.P5 order of assessment in respect of the year 2015-2016 under the provisions of the Kerala Value Added Tax Act.
Learned counsel appearing for the petitioner contends that Ext.P5 has no legs to stand, as admittedly, the same was issued without pr
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.