V-Tech Electric PVT.LTD vs. State Tax Officer - Ii
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 11TH DAY OF OCTOBER 2019/19TH ASWINA, 1941 W.P(C).No.18653 OF 2019(F) PETITIONER: V-TECH ELECTRIC PVT.LTD XXV/195/5, KOOTHUR BUILDING, MANNADIAR LANE, THRISSUR - 680 001., REPRESENTED BY ITS DIRECTOR JOHN THOMAS BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT: STATE TAX OFFICER - II (WORKS CONTRACT), STATE GST DEPARTMENT, POOTHOLE, THRISSUR - 680 004. R1 BY SMT.THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.18653/2019 : 2 :
J U D G M E N T The challenge in the writ petition is against Ext.P4 assessment order confirming a demand of tax against the petitioner, under the KVAT Act, for the assessment year 2016-17. The main contention in the writ petition is that, in Ext.P4 assessment order, the demand against the petitioner was confirmed on proposals other than what was stated in the pre-assessment notice that was served on the petitioner. It is therefore submitted that Ext.P4 order is vitiated by a non-compliance with the rules of natural justice, inasmuch as the Assessing Authority has travelled beyond the proposals in the pre-assessment notice.
A statement has been filed on behalf of the respondent justifying the findings in the assessment order. I note however, that there is no explanation with regard to the additional grounds on the basis of which the assessment was confirmed against the petitioner in Ext.P4 assessment order. Resultantly, I quash Ext.P4 order, as
W.P.(C).No.18653/2019 : 3 : vitiated by a non-compliance with the rules of natural justice, and direct the respondent to pass fresh orders of assessment, in lieu of Ext.P4, after adverting to the objections of the petitioner to the proposals in the pre-assessment notice as also to the additional grounds which were referred to while passing Ext.P4 order. To enable the respondent to pass fresh orders of assessment I direct the petitioner to appear before the respondent, at his Office, at 11.00 a.m. on 24.10.2019. The respondent shall pass fresh orders, as directed, within one month thereafter. The petitioner shall produce a copy of the writ petition together with the copy of the judgment before the respondent, for further action. The writ petition is disposed as above. A.K.JAYASANKARAN NAMBIAR JUDGE prp/11/10/19
W.P.(C).No.18653/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN IN FORM 10 FOR THE YEAR 2016-17. EXHIBIT P1(a) COPY OF ANNUAL RETURN IN FORM 10B FOR 2016-17. EXHIBIT P2 COPY OF NOTICE DATED 25.02.2019 ISSUED BY THE RESPONDENT. EXHIBIT P3 COPY OF REPLY DATED 07.05.2019. EXHIBIT P4 RESPONDENTS EXHIBITS: COPY OF ORDER DATED 24.05.2019 ISSUED BY THE RESPONDENT. NIL. //// P.S. TO JUDGE
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.