Raji George (Proprietor) vs. The State Tax Officer
Held
The Court found a violation of the principles of natural justice because the petitioner's replies were not considered. It set aside the impugned assessment order and directed the assessing officer to pass a fresh order after allowing the petitioner to file further objections and providing a hearing.
Facts
The petitioner challenged an assessment order for the assessment year 2016-17, arguing that their replies to the pre-assessment notice, including an e-mailed response, were not considered by the assessing officer. The assessment order stated that no reply was filed or appearance made by the dealer.
Key Issues
The key legal issue was whether the assessment order was valid despite the assessing officer's failure to consider the petitioner's submitted replies to the pre-assessment notice, thereby violating principles of natural justice.
Sections Cited
Section 25(AA) of the Kerala Value Added Tax Act, 2003
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 6TH DAY OF JANUARY 2022 / 16TH POUSHA, 1943 W.P.(C) NO.275 OF 2022 PETITIONER: RAJI GEORGE (PROPRIETOR), AGED 64 YEARS, M/S GREEN LAND SPICES, KATTAPPANA-685 508. BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, KATTAPPANA-685 508. 2 THE JOINT COMMISSIONER, STATE GST DEPARTMENT, IDUKKI-685531. ADV. THUSHARA JAMES, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) NO.275 OF 2022 -2- BECHU KURIAN THOMAS, J. ---------------------------------------------- W.P.(C) No.275 of 2022 ---------------------------------------------- Dated this the 6th day of January, 2022 JUDGMENT The petitioner challenges Ext.P6 order of assessment dated 10.11.2021 for the assessment year 2016-17. The limited contention of the petitioner is based upon the violation of the principles of natural justice, in so far as Ext.P3 re
The judgment continues below.
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