Euro Business System vs. State Of Kerala
Held
The Court held that non-consideration of a reply submitted after the assessment order's date is not an "error apparent on the face of the record" for rectification under Section 66 of the KVAT Act. It found that the petitioner had an alternate statutory remedy of appeal to challenge the assessment order as erroneous.
Facts
The petitioner challenged an assessment order for 2016-17, contending it was pre-dated and passed without considering their reply submitted after the order's date but before its dispatch. Their subsequent rectification application, alleging violation of natural justice due to non-consideration of the reply, was rejected by the State Tax Officer.
Key Issues
Whether an assessment order passed without considering a reply submitted after its date but before dispatch violates natural justice, and if such non-consideration constitutes an 'error apparent on the face of the record' for rectification under the KVAT Act.
Sections Cited
Section 25(1) of the Kerala Value Added Tax Act, 2003, Section 66 of the Kerala Value Added Tax Act, 2003
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 10TH DAY OF MARCH 2021 / 19TH PHALGUNA, 1942 WP(C).No.6200 OF 2021(Y) PETITIONER: M/S.EURO BUSINESS SYSTEM ROOM NO.A381, 4TH FLOOR, BLOCK 1, NEW BUS STAND, THAVAKKARA, KANNUR-670 001, REPRESENTED BY ITS PARTNER-MR.PRAKSH.T. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJA KANNAN RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 STATE TAX OFFICER, 3RD CIRCLE, KERALA STATE GST DEPARTMENT, 4TH FLOOR, BSNL BHAVAN, SOUTH BAZAR, KANNUR-670 012. OTHER PRESENT: SMT. THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.6200/2021 2 JUDGMENT Dated this the 10th day of March 2021 By this writ petition, the petitioner seeks the following reliefs:
I) Call for the records leading to Ext.P4 order of assessment and P8 order in rectification petition, issued by the 2nd respondent and to quash the same by the issuance of
The judgment continues below.
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