M/S Hemant Construction Company vs. State Of Kerala
Held
The Court acknowledged the impact of the Covid-19 lockdown on office operations and held that the petitioner was denied a fair hearing. It quashed the assessment orders and directed the State Tax Officer to conduct a fresh assessment after providing an opportunity of hearing to the petitioner.
Facts
An MES contractor challenged ex-parte assessment orders for 2016-17 and 2017-18, contending that pre-assessment notices were unserved as their office was closed due to the Covid-19 pandemic and partners resided in Delhi. The notices were returned unserved, leading to assessments without their input.
Key Issues
The key legal issue was whether the petitioner was denied a reasonable opportunity of hearing before the finalization of assessment orders, especially considering the challenges posed by the Covid-19 pandemic.
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 THURSDAY, THE 18TH DAY OF FEBRUARY 2021 / 29TH MAGHA,1942 WP(C).No.4207 OF 2021(A) PETITIONER/S: M/S HEMANT CONSTRUCTION COMPANY, MES CONTRACTORS, ROOM 103, DOOR NO. 55/1491, 3RD FLOOR, DD CORNERSTONE, KADAVANTHRA- ERNAKULAM - 682020, REPRESENTED BY ITS PARTNER SMT. NIDHI SAGAR, 11-ILVEROAK MARG VILLAGE, GHITTORNI MEHRAULI, GURGAON ROAD, NEW DELHI - 110030. BY ADVS. DR.K.P.PRADEEP SHRI.HAREESH M.R. SRI.T.T.BIJU SMT.T.THASMI SMT.M.J.ANOOPA RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY(TAXES), GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 2 COMMISSIONER OF SGST, KERALA, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM - 695002. 3 STATE TAX OFFICER, (WORKS CONTRACT), DEPARTMENT OF KERALA STATE GOODS AND SERVICES TAX, ERNAKULAM, OLD RAILWAY STATION ROAD, ERNAKULAM - 682018. BY SMT. THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.4207 OF 2021 2 JUDGMENT Dated this the 18th day of February 2021 Heard
The judgment continues below.
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