Neo Structo Construction (P) Limited vs. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 23RD DAY OF NOVEMBER 2020 / 2ND AGRAHAYANA, 1942 WP(C).No.25679 OF 2020(H) PETITIONER/S: NEO STRUCTO CONSTRUCTION (P) LIMITED (FORMERLY KNOWN AS BILFINGER NEO STRUCTO (P) LTD., 2ND FLOOR, 49/177, SYAMA BUSINESS CENTRE, NH-47 BYPASS ROAD, VYTTILA, ERNAKULAM - 682 019 REPRESENTED BY ITS DIRECTOR MR.DEEPU SYAMAPRAKASH VAIDYAN. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENT/S: 1 STATE TAX OFFICER SQUAD NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM. 2 ASSISTANT COMMISSIONER (WC) STATE GOODS AND SERVICES TAX DEPARTMENT, SGST COMPLEX, CLAS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM - 682018. 3 ASSISTANT COMMISSIONER OF STATE STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, KOCHI - 682 030. OTHER PRESENT: GP: DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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JUDGMENT

The petitioner has approached this Court aggrieved by Ext.P3 penalty order, which is passed against him under the Kerala Value Added Tax Act. In the writ petition, it is the case of the petitioner that before passing Ext.P3 order, he was not heard. It is therefore contended that Ext.P3 order is vitiated by a non compliance with the rules of natural justice. 2.I have heard the Sri. A Kumar, learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. The learned Government Pleader would submit that it is apparent from Ext.P3 penalty order that the petitioner was not heard, in as much as the notice served on petitioner had been returned with the endorsement “left”. Taking note of the said submission and finding that the petitioner is now before this Court, and can appear before the 1st respondent on a the date to be specified by this Court, I quash Ext.P3 order and direct the 1st respondent to pass fresh orders 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 his office 11:00 AM on 7.12.2020, either through physical appearance or through video conferencing, as the case maybe. The 1st respondent shall pass fresh orders as directed within a month thereafter. The

WP(C).No.25679 OF 2020(H) 3 petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. This writ petition is disposed as above. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.25679 OF 2020(H) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE KVAT REGISTRATION CERTIFICATE. EXHIBIT P1(A)OF THE GST REGISTRATION CERTIFICATE. EXHIBIT P2OF THE JUDGMENT IN WRIT PETITION (C) NO.10856/2015 DATED 1/04/2015. EXHIBIT P3 AOF THE PENALTY ORDER DATED 25/03/2019. EXHIBIT P4 AOF THE PRE ASSESSMENT NOTICE DATED 13/07/2020. EXHIBIT P5OF THE RECOVERY NOTICE DATED 27/02/2020.