Steel Track vs. The State Tax Officer-I
Held
The High Court quashed the impugned assessment order, holding that serving notice at a wrong address violated principles of natural justice. The matter was remitted back to the 1st respondent for a fresh hearing, allowing the petitioner to file objections.
Facts
An assessment order (Ext.P3) was passed against the petitioner without a hearing, as the notice for hearing was served at an incorrect address. The petitioner demonstrated that their correct address was available in the department's own registration certificate.
Key Issues
Whether an assessment order passed without hearing the petitioner, due to notice being served at an incorrect address, constitutes a violation of principles of natural justice.
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 TUESDAY, THE 12TH DAY OF JANUARY 2021 / 22TH POUSHA, 1942 WP(C).No.739 OF 2021 PETITIONER: M/S.STEEL TRACK KARUVILASSERY, MALA, THRISSUR, NOW AT 17/599, VIRTUE TOWER C BLOCK, PARA ROAD, KANJIKODE, PALAKKAD -678621. REPRESENTED BY ITS MANAGING PARTNER, SRI.MOHAMMED NISTHAR P Y. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER-I, STATE GOODS AND SERVICES TAX DEPARTMENT, WADAKKACHERY-680 582. 2 THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR-680004. OTHER PRESENT: SMT. THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.739/2021 2 JUDGMENT Dated this the 12th day of January 2021 Heard both sides. Perused the impugned order. The impugned order at Ext.P3 reflects that the petitioner was absent despite service of notice of hearing. The petitioner has demonstrated that the petitioner was noticed on wrong address. My attention is also drawn to the correct address of the petitioner as reflected
The judgment continues below.
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