Rijas A.J. vs. The State Tax Officer (Intelligence)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THUR AY, THE 7TH DAY OF OCTOBER 2021 / 15TH ASWINA, 1943 WP(C) NO. 21384 OF 2021 PETITIONER: RIJAS A.J. AGED 39 YEARS S/O.ABDUL JABBAR, CHERUVUPARAMBIL HOUSE, JANATHA ROAD, ALUVA, SOLE PROPRIETOR OF M/S.SONA, TOURS AND TRAVELS, XXII/117 (OLD XVIII-46) BYE PASS JUNCTION, NEAR HOTEL PERIYAR, OPPOSITE METRO STATION, ALUVA- 683101. [CORRECTED] (NAME OF THE PETITIONER SHOWN IN THE CAUSE TITLE IS CORRECTED AS RIYAS A.J., INSTEAD OF RIJAS A.J. AS PER ORDER DATED 7.10.2021 IN I.A.1/2021 IN WP(C)21384/2021.) BY ADVS. ALEX.M.SCARIA SARITHA THOMAS JOHNYMON THOMAS RESPONDENT: THE STATE TAX OFFICER (INTELLIGENCE), SQUAD NO.1, MATTANCHERRY AT ALUVA-673101. DR.THUSHARA JAMES SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No. 21384 of 2021 2 BECHU KURIAN THOMAS, J. ---------------------------------------- W.P.(C)No. 21384 of 2021 ---------------------------------------- Dated this the 7th day of October, 2021 JUDGMENT Petitioner primarily challenges Ext.P6 order of assessment. The main contention raised by the petitioner is that of violation of the principles of natural justice in as much as, he had not been granted an opportunity of filing an objection and personal hearing. A perusal of Ext.P8 shows that a show cause notice was issued to the petitioner under Section 74 (1) of the CGST/SGST Act, 2017 which is stated to have been served on the petitioner on 12.08.2021. However, thereafter, the explanation as sought for was not filed by the petitioner.
It is the case of the petitioner that due to Covid related issues, petitioner was laid up and even hospitalized as a result of which, he could not file his objections to the notice served upon him. It is also pointed out that, had an
W.P.(C)No. 21384 of 2021 3 opportunity been granted to him to file a proper objection, the assessment order would not have been issued in the nature it has been done.
I have heard Adv. Alex M. Scaria, the learned Counsel for petitioner as well as Adv. Dr.Thushara James, the learned senior Government Pleader.
A perusal of Ext.P8 order shows that the same had been issued without giving a breathing time to petitioner. An assessment order being the commencement point of various rights and or obligations that accrue to assessees, it is necessary that a reasonable time is granted to the assessees to file their objections. In this context, it is relevant to bear in mind that the Hon'ble Supreme Court had extended all periods of limitation till 02.10.2021 taking into consideration, the specific issues relating to Covid. In such circumstances, it cannot be said that petitioner had been granted sufficient opportunity to reply to the notice. The claim of the petitioner that he had time till 02.10.2021 as directed by the Hon'ble Supreme
W.P.(C)No. 21384 of 2021 4 Court, cannot also be lost sight of. In any event, having regard to the contentions raised, I am of the view that Ext.P8 is liable to be set aside and accordingly, I set aside Ext.P8. However, petitioner shall file an objection not later than 30.10.2021 and the respondent shall hear the petitioner on 10.11.2021 and pass appropriate orders as early as possible. Petitioner shall treat this judgment as sufficient notice of the dates for filing objection and for the hearing. The writ petition is allowed as above. BECHU KURIAN THOMAS JUDGE AJ/07.10.2021
W.P.(C)No. 21384 of 2021 5 APPENDIX OF WP(C) 21384/2021 PETITIONER EXHIBITS Exhibit P1OF THE NOTICE DATED 30.07.2021 BEARING NO.ISM/GST/1/12/19- 20 ALONG WITH ORDER DATED 30.07.2021. Exhibit P2OF THE ORDER OF SEIZURE DATED 17.07.2020 AS PER RULE 139(2) IN FORM NO.GST INS-02 WITH NO.ISM GST/12/19-20. Exhibit P3OF THE INTIMATION UNDER SECTION 73 (5)/74 (5) IN FORM GST DRC- 01A DATED 19.11.2020 Exhibit P4OF THE REPLY DATED 12.01.2020 FILED ON 25.01.2021. Exhibit P5OF THE REPLY FILED BY THE PETITIONER ON 15.09.2021. Exhibit P6OF THE APPLICATION TO CONDONE DELAY DATED 15.09.2021 ALONG WITH DISCHARGE SUMMARY. Exhibit P7OF THE LATEST ORDER IN SMW(C) NO.3 OF 2021 PASSED THEREIN ON 23.09.2021 BY THE HONOURABLE APEX COURT. Exhibit P8OF THE ORDER DATED 12.09.2021 PASSED BY THE RESPONDENT. Exhibit P9OF THE LETTER DATED 15.09.2021 ISSUED BY RESPONDENT. Exhibit P10 TRUE PHOTOGRAPHS OF THE VEHICLES OF THE PETITIONER SHOWING PRESENT CONDITION.
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.