Steel Track vs. The State Tax Officer-I
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUE AY, 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 in the Registration Certificate issued by the respondent-department. Noticing the petitioner on the wrong address is against principles of natural justice. The order inviting adverse civil consequences was passed without hearing the petitioner herein because of issuance of notice on wrong address. Hence the following order: This writ petition is allowed. The impugned order at Ext.P3 is quashed and set aside. The matter is remitted back to the 1st respondent for fresh hearing. The petitioner to appear before the 1st respondent on 03.02.2021. The petitioner is permitted to file objections to the show cause notice. The 1st respondent to decide the matter thereafter afresh according to law. A.M.BADAR JUDGE Smp
W.P.(C) No.739/2021 3 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 :OF THE REGISTRATION CERTIFICATE UNDER THE GST ACT DTD.21.09.2017. EXT.P2 :OF THE AMENDED REGISTRATION CERTIFICATE DTD.28.07.2020. EXT.P3 :OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD.17.11.2020. EXT.P4 :OF THE POSTAL COVER DTD.07.12.2020. EXT.P5 :OF THE DEMAND NOTICE IN FORM No.12 ISSUED BY THE 1ST RESPONDENT DTD.17.11.2020. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.