M/S. Manappuram Jewellers LTD. vs. The State Tax Officer 1
Held
The High Court found the petitioner's request for time genuine and directed the respondents to sympathetically consider and grant the three-month adjournment. The Court emphasized that granting the time was necessary to follow the principles of natural justice.
Facts
M/s. Manappuram Jewellers Ltd. received a pre-assessment notice for the year 2015-16 and requested a three-month adjournment to file objections, stating that voluminous data was required. The 1st respondent was not prepared to grant this extension, leading the petitioner to approach the High Court.
Key Issues
Whether the petitioner should be granted a three-month adjournment to file objections to a pre-assessment notice, considering the need for voluminous data and the 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 A.M.BADAR WEDNESDAY, THE 31ST DAY OF MARCH 2021 / 10TH CHAITHRA, 1943 WP(C).No.8472 OF 2021(H) PETITIONER: M/S. MANAPPURAM JEWELLERS LTD., 4/522, 1ST FLOOR, MANAPPURAM HOUSE, VALAPPAD P.O., THRISSUR 680 567, REP.BY ITS CHIEF FINANCIAL OFFICER, BASANT BHASKAR BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER-I, SGST DEPARTMENT, WADAKKANACHERRY, THRISSUR DISTRICT, PIN 680 582 2 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.8472/2021 2 JUDGMENT Dated this the 31st day of March 2021 Heard the learned counsel for the petitioner.
Learned counsel for the petitioner submits that the petitioner has received pre assessment notice at Ext.P1 and the petitioner wants time of three months to file objection in the matter. However, the 1st respondent is not prepared to give that much time to the petitioner despite request at Ex
The judgment continues below.
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