Kalyan Sarees vs. The Deputy Commissioner

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 08TH DAY OF OCTOBER 2020 / 16TH ASWINA, 1942 WP(C).No.18315 OF 2020(L) PETITIONER/S: KALYAN SAREES ARAYIDATHUPALAM, MAVOOR ROAD, KOZHIKODE - 673 016, REPRESENTED BY ITS MANAGING PARTNER T. S. RAMACHANDRAN. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 THE DEPUTY COMMISSIONER SPECIAL CIRCLE - 1, STATE GST DEPARTMENT, KOZHIKODE - 673 020. 2 THE JOINT COMMISSIONER STATE GST DEPARTMENT, KOZHIKODE - 673 006. 3 THE COMMISSIONER OF SGST STATE GST DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM. OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.18315 OF 2020(L) 2 JUDGMENT The petitioner had approached this Court apprehending that the assessment proceedings for the year 2015-16 under the Kerala Value Added Tax ('the Act' for short) would be finalized without considering the request made by the petitioner for further opportunity of hearing, so as to consider the additional evidence produced by the petitioner to justify the self assessment done by him. When the matter was taken up today, it was submitted by the learned counsel for the petitioner that material has been submitted before the respondent by way of Ext.P6, and it would suffice if the respondent finalizes the assessment after perusing Ext.P6 statement of delivery notes, and after hearing the petitioner in the matter. Taking note of the said submission of the learned counsel for the petitioner, I dispose the writ petition with a direction to the 1st respondent to finalize the assessment in relation to the petitioner for the assessment year in question, after considering Ext.P6 documents submitted by the petitioner and after affording him an opportunity of hearing. The respondents shall finalize the assessment within an outer time limit of two months from the date of receipt of a copy of this judgment. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.18315 OF 2020(L) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE U/S.25(1) OF KVAT ACT NO.32110891659/2015-16 DATED 28.10.2019 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE JUDGMENT IN WP(C) NO.8539/2020 DATED 18.03.2020. EXHIBIT P3OF

THE NOTICE NO.32110891659/2015-16 DATED 26.08.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4OF THE REPLY LETTER DATED 03.09.2020.