Aryacon Contractors And Engineers vs. State Of Kerala
Held
The High Court set aside the assessment order (Ext.P5), noting it lacked specific reference to an opportunity of hearing. It directed the 2nd respondent to reconsider the petitioner's returns after affording a fresh opportunity of being heard.
Facts
The petitioner challenged an assessment order (Ext.P5) for the assessment year 2016-17, contending they were denied an opportunity of being heard. The respondent argued that several opportunities were provided but ignored by the petitioner.
Key Issues
The key legal issue was whether the petitioner was afforded a proper opportunity of being heard before the assessment order was issued, and if the order was valid without explicit mention of such an opportunity.
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 DEVAN RAMACHANDRAN WEDNESDAY, THE 11TH DAY OF AUGUST 2021 / 20TH SRAVANA, 1943 WP(C) NO. 16197 OF 2021 PETITIONER: ARYACON CONTRACTORS AND ENGINEERS, PMC 16/516, CITY ESTATE, M.C.ROAD, PERUMBAVOOR-683542, REPRESENTED BY ITS MANAGING PARTNER, S.SHYAM. BY ADVS. K.P.PRADEEP HAREESH M.R. RASMI NAIR T. T.T.BIJU T.THASMI M.J.ANOOPA SWATHI GUPTHA RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE DEPUTY COMMISSIONER (WORKS CONTRACT), OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, KOCHI, ERNAKULAM-682002. 3 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, KERALA-695002. BY ADV.SMT.THUSHARA JAMES - SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16197 OF 2021 -2- JUDGMENT The petitioner has approached this Court impugning Ext.P5 on various grounds, but primarily that they had not been offered an opportunity of being
The judgment continues below.
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