Alex Varkey vs. The Assistant Commissioner (Works Contract)
Held
The Court held that the assessment order was passed in violation of the principles of natural justice because the pre-assessment notice was not sent to the firm's principal place of business. Therefore, the assessment order was quashed and set aside, and the matter was remitted for fresh assessment.
Facts
The petitioner challenged an assessment order for the year 2011-2012 under the KVAT Act, arguing a breach of natural justice. The firm, of which the petitioner was a partner, had intimated the department about the closure of its business, but the pre-assessment notice was not served at its principal place of business as per the partnership deed.
Key Issues
The key legal issue was whether the assessment order was validly passed when the pre-assessment notice was not served on the firm's principal place of business, thereby violating the principles of natural justice.
Sections Cited
Section 88 (Kerala Value Added Tax), Section 25(1) (KVAT 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 THURSDAY, THE 28TH DAY OF JANUARY 2021 / 8TH MAGHA, 1942 WP(C).No.28848 OF 2020(E) PETITIONER: ALEX VARKEY, AGED 50 YEARS S/O.K.C.VARKEY, RESIDING AT E 1336, BRIGADE GOLDEN TRIANGLE, KATTAMNALLUR, BANGALORE-560 049, (PARTNER,INTEGRATED SERVICES AND PROJECTS, NO.60, 3A, CENTURY BUILDING, 100 FEET ROAD, INDIRANAGAR, BANGALORE-560 038). BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENT: THE ASSISTANT COMMISSIONER (WORKS CONTRACT), DEPARTMENT OF COMMERCIAL TAXES (NOW RE-DESIGNATED AS STATE GST DEPARTMENT), CLAS TOWER, OLD RAILWAY STATION ROAD, KOCHI, PIN-682 020. GP- THUSHARA JAMES . ADV ANIL KUMAR SIVAPALAN -RESPONDENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.28848 OF 2020(E) 2 JUDGMENT Dated this the 28th day of January 2021 Heard both sides.
By this petition, the petitioner is praying for quashing and setting aside the assessment order at Ext.P7 for assessment years 2011-2012 passed by the Assistant Commissioner (WC), Department of Commercial Taxes, Ernakulam on the gr
The judgment continues below.
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