P.Jayachandran vs. The State Tax Officer (Works Contract And Lt)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 24TH DAY OF NOVEMBER 2020 / 3RD AGRAHAYANA, 1942 WP(C).No.25811 OF 2020(B) PETITIONER/S: P.JAYACHANDRAN AGED 76 YEARS PROPRIETOR, M/S. SPAN CONSTRUCTIONS, 23/381, (2B), K.M. COMPLEX, CHERPULACHERY ROAD, OTTAPPALAM, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT AND LT) OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF STATE GST, PALAKKAD-678 001. 2 THE COMMISSIONER OF COMMERCIAL TAXES TAX TOWERS, KILLIPPALAM, KARAMAMA, THIRUVANANTHAPURAM-695 002. OTHER PRESENT: GP: DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.25811 OF 2020(B) 2 JUDGMENT

The petitioner has approached this Court challenging Ext.P3 order of assessment completed against him by the respondents for the assessment years 2015-2016 under the Kerala Value Added Tax Act. The main ground urged by the petitioner in its challenge against Ext.P3 assessment order is that he was not heard while passing the said order. The learned Government Pleader would submit on instructions that although a notice for hearing has been issued to the petitioner, it is a fact that the petitioner was not actually heard on the said date. Taking note of the said date and finding that Ext.P3 order was passed without hearing the petitioner, I quash Ext.P3 order as vitiated by non-compliance of the rules of natural justice and direct the 1st respondent to pass fresh order in lieu thereof, after hearing the petitioner. To enable the 1st respondent to do so, I direct the petitioner to appear before the 1st respondent at 11:00 AM on 2.12.2020 either by physical appearance or through video conferencing as the case maybe. The 1st respondent shall pass fresh orders as directed within a month thereafter. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.25811 OF 2020(B) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF REGISTRATION DETAILS OF THE PETITIONER DATED NIL. EXHIBIT P2 COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 8.2.2020. EXHIBIT P3 COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 16.3.2020.