K.S. Pareed vs. State Of Kerala
Held
The Court, noting the absence of specific reference to a hearing in the impugned orders, set aside the assessment orders. It directed the 2nd respondent to reconsider the petitioner's returns for the assessment year 2016-17 after providing a fresh opportunity of being heard, either physically or via video conferencing.
Facts
The petitioner challenged assessment orders for the years 2014-15 and 2015-16, primarily contending that he was not afforded an opportunity of being heard before their issuance. The respondent argued that the petitioner was given several opportunities but failed to respond.
Key Issues
Whether assessment orders passed without explicitly recording or providing an opportunity of being heard to the assessee violate principles of natural justice.
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. 16183 OF 2021 PETITIONER: K.S. PAREED, AGED 62 YEARS, S/O.SAYED MOHAMMED, KOPPARAMBIL HOUSE, VENGOLA KARA, ARACKAPPADY VILLAGE, VENGOLA P.O., ERNAKULAM 683 556. BY ADVS.K.P.PRADEEP HAREESH M.R. RASMI NAIR T. T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS: 1 STATE OF KERALA, REP. ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM - 695 001. 2 THE DEPUTY COMMISSIONER (WORKS CONTRACT), OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, KOCHI, ERNAKULAM - 682 002. 3 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, KERALA -695 002. 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. 16183 OF 2021 -2- JUDGMENT The petitioner has approached this Court impugning Exts.P5 and P5(a) on various grounds, but primarily that he had not been offered an opportunity of
The judgment continues below.
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