Indo American Electricals LTD vs. The Assistant Commissioner (Assessment) - Kerala High Court, 03 June 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 03RD DAY OF JUNE 2019 / 13TH JYAISHTA, 1941 WP(C).No. 14344 of 2019 PETITIONER: INDO AMERICAN ELECTRICALS LTD, ELEGANT TOWER, 224A, A J C BOSE ROAD, KOLKATA 710 017, WEST BENGAL REPRSENTED BY MR. BIPIN KUMAR VOHRA- DIRECTOR AND AUTHORISED SIGNATORY. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT: THE ASSISTANT COMMISSIONER (ASSESSMENT) STATE GST DEPARTMENT, SPECIAL CIRCLE III, ERNAKULAM 682 015 ERNAKULAM DISTRICT. SMT. M.M JASMINE GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 14344 of 2019 2 JUDGMENT The petitioner approached this Court challenging Ext.P1 assessment order. Objections were sought on the proposal fixing the date of hearing on 20.03.2019. Notice was returned by postal authority with endorsement as left.

In the absence of objections, the assessment was completed as proposed. This order is under challenge. The petitioner be given an opportunity to produce records. 3.In the light of the facts and circumstances, I am of the view that an opportunity should be given to the petitioner. Accordingly, the impugned order is set aside. The petitioner shall appear before the respondent along with relevant records on 17.06.2019 at 11 a.m. Thereafter, after hearing the petitioner, fresh orders shall be passed. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE

WP(C).No. 14344 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32070488297/2012-13 DATED 03-04-2019, ISSUED BY THE RESPONDENT EXHIBIT P2OF THE NOTICE OF DEMAND DATED 03- 04-2019, FOR RS. 36,49,639/- ISSUED BY THE RESPONDENT FOR THE YEAR 2012-2013. SAS/03/06/2019 //// P.A. TO JUDGE