M/S. St. Joseph Tile Works vs. The State Tax Officer - Kerala High Court, 14 August 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNE AY, THE 14TH DAY OF AUGUST 2019 / 23RD SRAVANA, 1941 WP(C).No.19568 OF 2019(U) PETITIONER: M/S. ST.JOSEPH TILE WORKS VYNTHALA, CHALAKUDY 680 731, REPRESENTED BY ITS MANAGING PARTNER K.A JOSE BY ADV. SRI.M.S.AMAL DHARSAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, CHALAKKUDY 680 307 2 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, POOTHOLE, THRISSUR 680 004 3 THE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKKUDA 680 125 OTHER PRESENT: THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.19568 OF 2019 2 JUDGMENT The petitioner has approached this Court challenging Ext.P5 order passed by the 1st respondent, on the ground that the petitioner was not put on notice or heard before the order was passed. It is submitted that the factual and legal aspects of the matter could not be brought to the notice of the 1st respondent due to the fact that the petitioner was not issued with any pre- assessment notice.

The learned Government Pleader would submit, on instructions, that the petitioner was attempted to be put on notice but the pre-assessment notice issued to the petitioner had been returned unclaimed.

In the above view of the matter, I am of the opinion that the assessment order issued without hearing the petitioner cannot be sustained. However, the petitioner may be given an opportunity to appear before the 1st respondent and to raise all his contentions.

WP(C).No.19568 OF 2019 3

It is submitted by the learned counsel for the petitioner that the petitioner is a resident of Chalakudy and that he may be given some time to raise his objection and produce materials before the Assessing Officer in support of his contentions. In the above view of the matter, in case the petitioner appears before the 1st respondent on 17.9.2019 and raises all his contentions and places material before the 1st respondent, the 1st respondent shall consider all relevant aspects and pass appropriate orders of assessment in accordance with law. To facilitate a proper consideration of the issue, Ext.P5 order shall stand set-aside. The writ petition is ordered accordingly. ANU SIVARAMAN JUDGE ska

WP(C).No.19568 OF 2019 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ANNUAL RETURN DATED 22-05-2014 FOR THE YEAR 2013-14 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P2OF THE BALANCE SHEET AND TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR 2013-14 SUBMITTED BY THE PETITIONER. EXHIBIT P3OF THE AUDIT REPORT IN FORM 13 & 13A FOR THE YEAR 2013-14 SUBMITTED BY THE PETITIONER. EXHIBIT P4OF THE POSTAL COVER DATED 18-06-2019 EXHIBIT P5OF THE ASSESSMENT ORDER NO. 32080813132 DATED 11-06-2019 FOR THE YEAR 2013-14 PASSED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P6OF THE CIRCULAR NO. C1- 28002/12/CT DATED 29-10-2012.