Total Oil INDIA Private LTD vs. The Deputy Commissioner Of State Tax
Held
The High Court held that there was no violation of natural justice as the petitioner was granted sufficient opportunities, including an extension and a reminder, but failed to respond. The petitioner's inaction was self-inflicted, and thus, the Court declined to intervene under Article 226 of the Constitution of India.
Facts
The petitioner's appeals against KVAT assessment orders for 2012-16 were allowed and remanded for production of documents. After requesting and receiving an extension due to the pandemic, and despite a subsequent reminder notice, the petitioner failed to submit the required books and evidence. The assessing officer then issued fresh assessment orders.
Key Issues
Whether the fresh assessment orders, issued after the petitioner failed to comply with a remand direction and subsequent notices, violated the principles of natural justice.
Sections Cited
None
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 MONDAY, THE 13TH DAY OF DECEMBER 2021/22ND AGRAHAYANA, 1943 WP(C) NO. 26443 OF 2021 PETITIONER: M/S.TOTAL OIL INDIA PRIVATE LTD (NOW KNOWN AS TOTAL ENERGIES MARKETING INDIA PRIVATE LIMITED) VANNAMADA, PALAKKAD, REPRESENTED BY ITS MANAGER (TAXATION) ARUN K. VISHWAKARMA BY ADVS. SMT.S.K.DEVI SRI.M.RAJ MOHAN SRI.SANTHOSH P.ABRAHAM SMT.P.K.MAYA DEVI SRI.SHANMUGHAM D.JAYAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT (KERALA) SPECIAL CIRCLE, PALAKKAD 678 001 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT (KERALA) KOZHIKODE 673 006 BY SMT.JASMIN M.M., GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2021, THE COURT ON 13.12.2021 DELIVERED THE FOLLOWING:
W.P.(C) No.26443/21 BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.26443 of 2021 ---------------------------------------- Dated this the 13th day of December, 2021 JUDGMENT Petitioner is an assessee under the Kerala Value Adde
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