Euro Business System vs. State Of Kerala
Held
The High Court found that the assessing officer had knowledge of the appellant's additional reply (Ext.P4) before dispatching the assessment order (Ext.P5). Non-consideration of Ext.P4 violated natural justice, so Ext.P5 was set aside, and a fresh order was directed to be passed considering Ext.P4.
Facts
The appellant challenged a KVAT assessment order (Ext.P5) and a rectification rejection (Ext.P10), arguing Ext.P5 was passed without considering their additional reply (Ext.P4) and was predated. The Single Judge dismissed the petition, directing the appellant to use statutory appeal for the assessment order.
Key Issues
Whether an assessment order passed without considering a timely filed additional reply, especially when the order was predated and dispatched late, violates principles of natural justice.
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 S.V.BHATTI & THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 18TH DAY OF JUNE 2021 / 28TH JYAISHTA, 1943 WA NO. 778 OF 2021 AGAINST THE JUDGMENT IN WP(C) 6224/2021 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/: M/s. EURO BUSINESS SYSTEM ROOM NO. A. 381, 4TH FLOOR, BLOCK 1, NEW BUS STAND, THAVAKKARA, KANNUR - 67 0001, REPRESENTED BY ITS MANAGING PARTNER - MR. PRAKASH T. BY ADVS. M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJA KANNAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 2 STATE TAX OFFICER 3RD CIRCLE, KERALA STATE GST DEPARTMENT, 4TH FLOOR, BSNL BHAVAN, SOUTH BAZAR, KANNUR - 670012. BY ADV SR GOVERNMENT PLEADER SRI.SHAMSUDHEEN V.K. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 18.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA NO.778 OF 2021 ..2.. JUDGMENT Murali Purushothaman, J. The appellant, a dealer of printers, peripherals and its parts has approached this Co
The judgment continues below.
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