M/S. Pinnacle Motor Works PVT. LTD. vs. The Assistant Commissioner
Held
The High Court held that the assessment order was passed in violation of the principles of natural justice, as it was issued before the petitioner received the additional notice and before the granted adjournment date, effectively without providing an opportunity for a hearing. The impugned order was quashed and the matter remitted for fresh consideration.
Facts
The petitioner received an additional notice for assessment under the KVAT Act for AY 2015-2016 and was granted an adjournment until 17.12.2020. However, the final assessment order was passed on 09.12.2020, prior to the petitioner receiving the additional notice and before the granted adjournment date, without a hearing.
Key Issues
Whether an assessment order passed without hearing the assessee, especially after an adjournment has been granted, violates the principles of natural justice.
Sections Cited
Section 25(1) of the Kerala Value Added Tax Act
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 04TH DAY OF FEBRUARY 2021 / 15TH MAGHA,1942 WP(C).No.2837 OF 2021(D) PETITIONER/S: M/S. PINNACLE MOTOR WORKS PVT. LTD. KUTTANELLUR, THRISSUR, PIN - 680 006, REPRESENTED BY ITS DIRECTOR GAABI GAFOOR. BY ADVS. SRI.SANTHOSH P.ABRAHAM SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER, (FORMERLY STATE TAX OFFICER), 4TH CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, SGST COMPLEX, POOTHOLE, THRISSUR - 680 004. 2 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, SGST COMPLEX, POOTHOLE, THRISSUR - 680 004. 3 THE JOINT COMMISSIONER STATE GST DEPARTMENT KERALA, SGST COMPLEX, POOTHOLE, THRISSUR - 680 004. SMT.THUSHARA JAMES, GOVERNMENT PLEADER . THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.2837 OF 2021 2 JUDGMENT Dated this the 4th day of February 2021
By this petition, the petitioner prays for quashing Ext.P5 assessment order dated 09.12.2020
Heard both sides.
The first notice under Section 25(1) of the Kerala Value Added Tax Act (hereina
The judgment continues below.
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