Euro Business System vs. State Of Kerala
Held
The High Court found that the additional objection/reply (Ext.P4) was within the knowledge of the assessing officer before the assessment order (Ext.P5) was issued for communication. Non-consideration of Ext.P4 amounted to a violation of the principles of natural justice. The Court set aside Ext.P5 and directed the officer to pass a fresh order considering Ext.P4 within eight weeks, without expressing an opinion on the merits.
Facts
The appellant challenged an assessment order (Ext.P5) and a rectification rejection order (Ext.P10), arguing Ext.P5 was passed without considering their additional reply (Ext.P4) filed before the order's communication. The Single Judge dismissed the writ petition, holding the appellant had an appellate remedy and the error was not self-evident. The appellant contended the assessment order was predated to show it was issued before Ext.P4 was filed.
Key Issues
Whether an assessment order passed without considering an assessee's reply/objection, filed before the order's communication, violates principles of natural justice. Whether the Single Judge erred in directing the appellant to statutory appeal when a violation of natural justice was alleged.
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 TUESDAY, THE 15TH DAY OF JUNE 2021 / 25TH JYAISHTA, 1943 WA NO. 631 OF 2021 AGAINST THE JUDGMENT IN WP(C) 6205/2021 OF HIGH COURT OF KERALA APPELLANT/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 15.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA NO. 631 OF 2021 ..2.. JUDGMENT Murali Purushothaman, J. The appellant, a dealer of printers, peripherals and its parts has approached this Court challenging Ext.P5 order of assessment issued b
The judgment continues below.
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