M/. Increation Designs And Contracts (PVT) LTD vs. The Assistant Commissioner (Wc)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 14TH DAY OF OCTOBER 2019 / 22ND ASWINA, 1941 WP(C).No.24200 OF 2019(Y) PETITIONER: M/S. INCREATIONS DESIGNS AND CONTRACTS (PVT) LTD IN/16, NEAR POOJARI VALAVU, VADAKODU.P.O., SEAPORT AIRPORT ROAD, THRIKKAKKARA, ERNAKULAM, REPRESENTED BY ITS DIRECTOR, SMRUTHY SREEJITH, AGED 38, W/O.SREEJITH.P. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (WC) STATE GST DEPARTMENT, SGST COMPLEX, PERUMANOOR, THEVARA, ERNAKULAM-682015 2 THE INSPECTING ASST.COMMISSIONER STATE GST DEPT, KAKKANADU, KOCHI-30

BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.24200 OF 2019(Y) 2 JUDGMENT The challenge in the Writ Petition is against Ext.P2 assessment order and Ext.P4 order dismissing a rectification application preferred by the petitioner. The facts narrated in the Writ Petition would indicate that while the petitioner had received Ext.P1 pre-assessment notice proposing an assessment of escaped turnover, the said notice was served on him on 21.08.2018 by which time, on account of the flood that inundated the state, the petitioner could not respond to the notice that was served on him. It is the case of the petitioner that immediately after Ext.P2 assessment order, he had sought for a rectification of the said order by producing Ext.P3(a) letter pointing out the discrepancies that had crept in while finalising the assessment. This was not, however, accepted by the assessing authority who proceeded to reject the rectification application through Ext.P4 order stating that there was no rectifiable defect noticed in Ext.P2 assessment order. The limited prayer of the petitioner at this stage is for a direction to the assessing authority to re-consider the matter in the light of the objections pointed out in Ext.P3(a) letter.

WP(C).No.24200 OF 2019(Y) 3 On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that the objections pointed out in Ext P3(a) communication dated 19.06.2019, certainly have a bearing on the assessment to be completed against the petitioner and in Ext.P2 assessment order, the said fact had not been noticed on the technical ground that the assessee did not file those objections within the time granted by the assessing authority. I am, therefore, of the view that inasmuch as the petitioner was unable to furnish the objections in time on account of the flood situation that prevailed in the State, another opportunity can be granted to the petitioner to produce the relevant material before the Assessing Officer for ensuring a proper assessment. I, therefore, quash Ext.P2 and P4 orders and direct the 1st respondent to complete the assessment of the petitioner for the assessment year 2013- 2014 under the Kerala Value Added Tax Act afresh, after considering the objections of the petitioner in Exts.P3(a) and 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 at 11 am on 31.10.2019. The 1st respondent shall pass fresh orders of assessment as directed within a month thereafter. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.24200 OF 2019(Y) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 8.8.2018 EXHIBIT P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED26.10.2018 EXHIBIT P3 COPY OF APPLICATION FOR RECTIFICATION SUBMITTED BY THE PETITIONER DATED 10.05.2019 EXHIBIT P3 A COPY OF APPLICATION FOR RECTIFICATION SUBMITTED BY THE PETITIONER DATED19.06.2019 EXHIBIT P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 26.06.2019 RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE