Seashell Gypsum Tradinc Co. Perambra vs. The State Tax Officer
Held
The High Court found that the petitioner was not granted a proper opportunity of hearing, as the scheduled date fell on a Sunday and no subsequent hearing was provided. Consequently, the Court quashed the impugned penalty order and remitted the matter for fresh consideration, directing the petitioner to appear before the State Tax Officer for a new hearing.
Facts
The petitioner challenged a penalty order issued under Section 67 of the KVAT Act for the year 2017-2018, arguing it was passed without following principles of natural justice. The petitioner claimed that a scheduled hearing on February 28, 2021, was missed because the office was closed as it was a Sunday, and no further opportunity was provided before the penalty order was issued.
Key Issues
The primary legal issue was whether the penalty order was validly passed when the petitioner was allegedly denied an opportunity of hearing due to the scheduled hearing date falling on a Sunday, thereby violating principles of natural justice.
Sections Cited
Section 67 of the KVAT Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNESDAY, THE 7TH DAY OF JULY 2021 / 16TH ASHADHA, 1943 WP(C) NO. 13365 OF 2021 PETITIONER: SEASHELL GYPSUM TRADINC COMPANY, PP-6/157, NEAR C.K.G.GOVERNMENT COLLEGE, KALLODE, PERAMBRA, KOZHIKODE - 673 525, REPRESENTED BY ITS PROPRIETRESS SMT.P.P.KADEEJA BY ADVS. SRI. AJI V.DEV SRI. K.C. MOHANDAS SRI. ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE STATE TAX OFFICER SQUAD NO.VI, STATE GOODS & SERVICES TAX DEPARTMENT, NIRMAL ARCADE, ERANHIPALAM, KOZHIKODE - 673 006. 2 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, MINI CIVIL STATION, PERAMBRA, KOZHIKODE - 673 525. 3 THE STATE TAX OFFICER, 5TH CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, SALES TAX COMPLEX BUILDING, 2ND FLOOR, JAWAHAR NAGAR COLONY, ERANHIPALAM (P.O) KOZHIKODE - 673 006. 4 THE JOINT COMMISSIONER (APPEALS) STATE GOODS & SERVICES TAX DEPARTMENT, NIRMAL ARCADE, ERANHIPALAM, KOZHIKODE - 673 006. WP(C). No.13365 OF 2021 2 5 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPPALAM, KARANAMA P. O., THIRUVANANTHAPURAM - 695 002. SMT. THUSHARA JAMES, SPLGP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
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