Mathew Mappilai vs. The Deputy Commissioner (Assessment)
Held
The High Court found a glaring violation of principles of natural justice, as the assessment orders were passed before the expiry of the 14-day period granted for filing objections. The impugned assessment orders were set aside, and the petitioner was granted a fresh opportunity of hearing before a new order is passed.
Facts
The petitioner challenged assessment orders for the years 2017-18 and 2019-2020, issued under Section 17 of the Kerala General Sales Tax Act. The Assessing Officer passed the assessment orders on 16.08.2021, even though the petitioner had been granted 14 days to file objections, with the period expiring at the end of 16.08.2021.
Key Issues
Whether assessment orders passed before the expiry of the statutory period granted for filing objections violate principles of natural justice. Whether such orders are liable to be set aside.
Sections Cited
Section 17, Section 17(3)
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 TUESDAY, 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 und
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