M/S. Euro Business System vs. State Of Kerala
Held
The Division Bench found that the assessee's reply (Ext.P3) was received before the assessment order (Ext.P4) was dispatched, indicating that the assessing officer had knowledge of it. Non-consideration of this reply amounted to a violation of natural justice, leading the Court to set aside Ext.P4 and direct a fresh assessment considering Ext.P3.
Facts
A dealer challenged an assessment order (Ext.P4) and the rejection of a rectification application (Ext.P8), contending that their reply (Ext.P3) was not considered before Ext.P4 was issued, and Ext.P4 was predated. The learned Single Judge dismissed the writ petition, holding that the appellant had an appellate remedy and the error was not self-evident. The appellant then filed a writ appeal.
Key Issues
Whether an assessment order passed without considering the assessee's reply, which was filed before the order's dispatch, violates principles of natural justice. Also, whether the assessment order was valid if it was predated to appear issued before the reply was filed.
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 THURSDAY, THE 17TH DAY OF JUNE 2021 / 27TH JYAISHTA, 1943 WA NO. 774 OF 2021 AGAINST THE JUDGMENT IN WP(C) 6200/2021 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: M/S. EURO BUSINESS SYSTEM ROOM NO A.381, 4TH FLOOR, BLOCK 1, NEW BUS STAND, THAVAKKARA, KANNUR-670 001, REPRESENTED BY ITS PARTNER- MR.PRAKSH.T. BY ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN RESPONDENTS/RESPONDENTS:
STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001
STATE TAX OFFICER, 3RD CIRCLE, KERALA STATE GST DEPARTMENT 4TH FLOOR, BSNL BHAVAN, SOUTH BAZAR, KANNUR-670012
OTHER PRESENT: SR GP SRI.SHAMSUDHEEN V.K. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 17.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A.774/2021 2 JUDGMENT Murali Purushothaman, J. The appellant, a dealer of printers, peripherals and its parts has approached this Court challenging Ext.P4 order of assessment issued by the State Tax Offi
The judgment continues below.
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