Mathew Mappilai vs. The Deputy Commissioner (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 14TH DAY OF SEPTEMBER 2021 / 23RD BHADRA, 1943 WP(C) NO. 18841 OF 2021 PETITIONER/S: MATHEW MAPPILAI AGED 77 YEARS PROPRIETOR, M/S. HOTEL THILAK, THIRUVALLA, PATHANAMTHITTA DISTRICT BY ADVS.HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE DEPUTY COMMISSIONER (ASSESSMENT) (FORMERLY ASST. COMMISSIONER (ASSESSMENT) SGST DEPARTMENT, SPECIAL CIRCLE, ALAPPUZHA-688 001 2 THE COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002 DR.THUSHARA JAMES -SRGP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18841 OF 2021 2 BECHU KURIAN THOMAS, J ============================ W.P.(C) No.18841 of 2021 -------------------------------------------- Dated this the 14 th day of September, 2021 JUDGMENT Petitioner is asailing the assessment order for the assessment years 2017-18 and 2019-2020 under Section 17 of the Kerala General Sales Tax Act [for short, the Act]. Ext.P1 notice was issued to the petitioner on 02.08.2021 under Section 17(3) of the Act granting him 14 days time to object to the proposal for assessment, if any. Irrespective of the date of receipt of the said notice, assessee ought to have had time upto 23.59 hours on 16.08.2021 to file his objections. Petitioner claims that he filed his objection dated 03.08.2021 by sending it through registered post on 16.08.2021. 2. Irrespective of whether the objection to the notice was received by the Assessing Officer within time or not, it is seen from the order of assessment, produced as Ext.P3 series, that the Assessing Officer proceeded to pass the
WP(C) NO. 18841 OF 2021 3 order of assessment on 16.08.2021. This is undoubtedly contrary to the period of 14 days granted to the petitioner.
The violation of principles of natural justice is glaring in the orders impugned. Accordingly, Ext.P3 series of orders are liable to be set aside and the petitioner be granted a fresh opportunity of hearing.
Accordingly, Exts.P3, P3(a) and P3(b) assessment orders are set aside. Since petitioner has expressed his willingness to appear before the Assessing Officer on 30.09.2021 at 11.30 a.m, petitioner shall treat this judgment as sufficient notice for the said appearance, without insistance on further notice. The Assessing Officer shall pass fresh orders after hearing the petitioner, in accordance with law. The writ petition is allowed as above. BECHU KURIAN THOMAS, JUDGE AMV/14/09//2021
WP(C) NO. 18841 OF 2021 4 APPENDIX OF WP(C) 18841/2021 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE UNDER SECTION 17 (3) FOR THE YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT DATED 02.08.2021 Exhibit P1A COPY OF NOTICE UNDER SECTION 17 (3) FOR THE YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT DATED 02.08.2021 Exhibit P1B COPY OF NOTICE UNDER SECTION 17 (3) FOR THE YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT DATED 02.08.2021 Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 03.08.2021 Exhibit P2A COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 03.08.2021 Exhibit P2B COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 03.08.2021 Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 16.08.2021 Exhibit P3A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DATED 16.08.2021 Exhibit P3B COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2019-20 DATED 16.08.2021 Exhibit P4 COPY OF ORDER IN ST REV NO.25/2019 OF THIS HON'BLE COURT DATED 25.06.2020 RESPONDENTS EXHIBITS : NILP.A.TO JUDGE
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.