Hi-Lite Builders Private Limited vs. The State Tax Officer (Works Contract)

WP(C)/26259/2020HC KeralaGSTCNR KLHC01064796202027 November 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages

For Respondent: GP DR THUSHARA JAMES

AI SummaryAllowed

Held

The High Court found that the assessment order was vitiated by non-compliance with the rules of natural justice, as the petitioner was not heard. It quashed the impugned order and directed the 1st respondent to pass fresh orders after providing the petitioner an opportunity of personal hearing.

Facts

Hi-Lite Builders challenged an assessment order passed under the KVAT Act, contending it was issued without affording them a personal hearing, thereby violating natural justice. The assessing authority had passed the order in haste due to concerns about limitation. The petitioner sought to quash this order.

Key Issues

The key legal issue was whether an assessment order passed under the KVAT Act without affording the assessee a personal hearing violates the principles of natural justice.

Sections Cited

None

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 27TH DAY OF NOVEMBER 2020 / 6TH AGRAHAYANA, 1942 WP(C).No.26259 OF 2020(F) PETITIONER/S: HI-LITE BUILDERS PRIVATE LIMITED HI-LITE CITY, THONDAYAD, CALICUT, (REPRESENTED BY ITS MANAGING DIRECTOR MR.P.SULAIMAN). BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.CYRIAC TOM RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GST DEPARTMENT, KOZHIKODE-673 001. 2 STATE OF KERALA, (REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001). OTHER PRESENT: GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26259 OF 2020(F) 2

JUDGMENT

The petitioner has approached this Court aggrieved by Ext.P7 assessment order passed against him under the KVAT Act. In the writ petition, it is the case of the petitioner that before passing Ext.P7 he was not afforded an opportunity of personal hearing. It is therefore contended that Ext.P7 order is vitiated by a non-compliance with the rules of natural justice. 2.I have heard the learned

The judgment continues below.

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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.