M/S Hemant Construction Company vs. State Of Kerala - Kerala High Court, 18 February 2021

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THUR AY, 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 both sides.

Petitioner is an assessee on the files of the State Tax Officer (Works Contract), the 3rd respondent herein. Proposal for assessment by way of three assessment notices could not be served on the petitioner because the notice was sent on the business address of the petitioner which is reported to be Door No.55/1491, 3rd Floor, DD Cornerstone, Kadavanthra, Ernakulam.

Learned Counsel for the petitioner argued that the petitioner is an MES Contractor and the site was at Naval Base, Cochin. For the purpose of registration, the hired shop was shown as the address of the principle place of business. According to learned Counsel appearing for the petitioner, all partners of the petitioner are residents of Delhi and because of Covid-19 pandemic, the office was not

WP(C).No.4207 OF 2021 3 regularly working. The petitioner has to execute the work at the Naval Base and as such, the notice for pre-assessment could not be served on the petitioner. My attention is drawn by learned Counsel for the petitioner to the assessment orders at Exts.P5 and P6, wherein it is stated that, the notices issued on the business address of the petitioner were returned unserved with an endorsement that there is no such office at DD Cornerstone building.

Learned Government Pleader oppose the petition by contending that there was an attempt to serve the petitioner and it seems that the office of the petitioner was closed.

This is a matter of common knowledge that because of nation wide lock down during Covid-19 pandemic, the offices were not working regularly. The site of work of the petitioner is reported to be with the MES at Naval Base, Cochin, and in such situation, in my considered opinion, the petitioner deserves an opportunity of hearing in the matter of assessment by the 3rd respondent for the years 2016-17

WP(C).No.4207 OF 2021 4 and 2017-18. For want of opportunity of hearing, assessment orders at Exts.P5 and P6 deserves to be quashed and set aside and therefore, the following order.

The petition is allowed. The impugned assessment orders at Exts.P5 and P6 are quashed and set aside. The 3rd respondent is directed to work out fresh assessment after granting opportunity of hearing to the petitioner. The petitioner to attend the office of the 3rd respondent on 04.03.2021 at 11.30 a.m., and then to abide by further directions of the 3rd respondent to complete the assessment within a period of one month thereafter. The petitioner should co-operate with the 3rd respondent in finalizing the assessment. The petition is allowed accordingly. A.M.BADAR JUDGE uu 18.2.2021

WP(C).No.4207 OF 2021 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CERTIFICATE OF REGISTRATION UNDER KVAT WITH TIN 32072070519 ISSUED ON 27.12.2016 FROM THE OFFICE OF THE COMMERCIAL TAX OFFICER, (WC AND LT) ERNAKULAM. EXHIBIT P2OF THE CERTIFICATE REGISTRATION UNDER GST WITH REGISTRATION UNDER 31AAFH4633FIZO DATED 22.09.2017 ISSUED BY THE 3RD RESPONDENT DATED 16.11.2020 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3OF THE FORM 10 B ANNUAL RETURN SUBMITTED FOR THE YEAR 2016-17. EXHIBIT P4OF THE FORM 10 B ANNUAL RETURN SUBMITTED FOR THE YEAR 2017-18. EXHIBIT P5OF THE ASSESSMENT ORDER NO. 32072070519/2016-17 DATED 24.12.2020 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P6OF THE ASSESSMENT ORDER NO. 32072070519/2017-18 DATED 24.12.2020 ISSUED BY THE 3RD RESPONDENT.