Karvy Innotech LTD. vs. State Tax Officer
Held
The Court held that the assessing officer failed to send the re-assessment notice to the petitioner's correct and updated address, which was on record. This omission amounted to a clear violation of the principles of natural justice, leading the Court to set aside the impugned assessment orders.
Facts
The petitioner challenged KVAT and CST assessment orders for the 2017-18 assessment year, arguing a violation of natural justice. They contended that despite having updated their correspondence address with the tax authorities, the re-assessment notice was sent to their old address and an outdated email ID.
Key Issues
The key legal issue was whether the assessment orders were valid given the non-service of re-assessment notices to the petitioner's updated address, thereby violating the principles of natural justice.
Sections Cited
Section 25(1) of the Kerala Value Added Tax Act, 2003, Central Sales Tax Act, 1956
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 17TH DAY OF FEBRUARY 2022 / 28TH MAGHA, 1943 WP(C) NO. 4238 OF 2022 PETITIONER: M/S.KARVY INNOTECH LTD. (EARLIER KNOWN AS HCL SERVICES LTD), IKON DOOR NO.33/1303 G, C/O. BHAGAVATHY TRADERS PVT LTD, OPP. JUMA MASJID, CHALIKKAVATTOM EAST, VENNALA, KOCHI - 682028, REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE MR. ABHISHEK VAISHYA. BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM RESPONDENTS: 1 STATE TAX OFFICER FOURTH CIRCLE, SGST DEPARTMENT, ERNAKULAM - 682018. 2 THE VAT OFFICER SPECIAL CIRCLE II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM – 682015. 3 DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT, CIVIL STATION, KAKKANAD, KOCHI - 682030. OTHER PRESENT: ADV.M.M.JASMINE-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4238 OF 2022 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.4238 of 2022 ============================ Dated this the 17th day of February, 2022 JUDGMENT Petitioner challenges two orders of assessment dated 29.04.2021, produced
The judgment continues below.
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