Hotel Saj Lucia vs. The Commercial Tax Officer (Luxury Tax)
Held
The High Court found that the impugned assessment orders were indeed issued without hearing the petitioner, violating principles of natural justice. Consequently, the Court set aside the orders and directed the State Tax Officer to conduct a fresh assessment after providing a proper opportunity of being heard to the petitioner.
Facts
A hotel challenged Luxury Tax assessment orders for the years 2014-15 and 2015-16, contending they were issued without affording an opportunity of being heard. The petitioner claimed the scheduled hearing date was a local holiday and that applicable returns had already been submitted.
Key Issues
The key legal issue was the validity of assessment orders passed without affording the assessee an opportunity of being heard, especially when the scheduled hearing date was a public holiday.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 08TH DAY OF JANUARY 2021 / 18TH POUSHA, 1942 WP(C).No.587 OF 2021 PETITIONER: M/S.HOTEL SAJ LUCIA KANICHAI HOTELS PVT.LTD., EAST FORT, THIRUVANANTHAPURAM, REPRESENTED BY ITS GENERAL MANAGER, SHRI.REJI K.VARGHESE. BY ADV. SRI.MILLU DANDAPANI RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER (LUXURY TAX) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 002. 2 STATE TAX OFFICER (LUXURY TAX) OFFICE OF THE JOINT COMMISSIONER, STATE GST DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY ITS PRINCIPAL SECRETARY TO TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. SMT. THUSHARA JAMES - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.587 OF 2021 2 JUDGMENT The petitioner, which is stated to be a Hotel, has approached this Court impugning Exts.P12 and P13 assessment orders issued by the 2nd respondent – State Tax Officer.
According to Shri.Millu Dandapani, learned counsel for the petitioner, the impugned
The judgment continues below.
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