Rijas A.J. vs. The State Tax Officer (Intelligence)
Held
The Court set aside the assessment order, finding that it was issued without allowing sufficient time for the petitioner to respond, especially considering the Supreme Court's extension of limitation periods due to Covid-19. The Court directed the petitioner to file objections and the respondent to conduct a hearing.
Facts
The petitioner challenged an assessment order issued against him, contending that he was not granted an opportunity to file objections or a personal hearing. He claimed that due to Covid-related hospitalization, he could not respond to the show cause notice issued under Section 74(1) of the CGST/SGST Act, 2017.
Key Issues
Whether the assessment order, issued without granting the petitioner a reasonable opportunity to file objections and be heard, violated the principles of natural justice, particularly given the Covid-19 pandemic and the Supreme Court's extension of limitation periods.
Sections Cited
Section 74(1)
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 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:
BECHU KURIAN THOMAS, J. ---------------------------------------- ---------------------------------------- Dated this the 7th day of October, 2021 JUDGMENT Petitioner primarily challenges Ext.P6 order of assessment. The main con
The judgment continues below.
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