More Retail LTD vs. The Assistant Commissioner (Assessment)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNE AY, THE 29TH DAY OF MAY 2019 / 8TH JYAISHTA, 1941 WP(C).No. 13923 of 2019 PETITIONER/S: MORE RETAIL LTD FORMERLY TRINETHRA SUPER RETAILS (P) LTD., 5 /307 AB, ALAIKKAPARAMBU NEAR FEDERAL BANK THURAVOOR P.O., CHERTHALA, ALAPPUZHA DISTRICT 688 532 REPRESENTED BY RANJITH CHANDRAN, AUTHORISED SIGNATORY. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT/S: THE ASSISTANT COMMISSIONER (ASSESSMENT) STATE GST DEPARTMENT, SPECIAL CIRCLE-III, ERNAKULAM 682 015, ERNAKULAM DISTRICT. OTHER PRESENT: DR.THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.13923/2019 -2- J U D G M E N T Heard Adv. Joseph Jerard for the petitioner and Dr.Thushara James for the respondent.
The writ petition was listed for admission on 21.05.2019 and 28.05.2019. On both the dates of hearing the writ petition was adjourned at the instance of the learned Government Pleader to get instructions or file counter. The learned Government Pleader, on oral instructions received from respondent and the materials on record, has made submissions.
After perusing the record and also on being satisfied that the respondent, before passing the assessment order, failed to give opportunity to petitioner, the order impugned in the writ petition is set aside. The matter remanded to first respondent for consideration and disposal in accordance with law. The petitioner appears before the respondent along with a
W.P.(C) No.13923/2019 -3- copy of this judgment on a working day within fifteen days from today. On the day the petitioner appears the Assessing Officer stipulates the next date of hearing and thereafter completes the assessment expeditiously. The writ petition is disposed of accordingly. S.V.BHATTI JUDGE jjj
W.P.(C) No.13923/2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT NOTICE NO. 32070482504/2011-12 DATED 22.2.2019, ISSUED BY THE RESPONDENT. EXHIBIT P2OF THE REPLY LETTER DATED 18.2.2019, SUBMITTED BY THE PETITIONER. EXHIBIT P3OF THE ASSESSMENT ORDER NO. 32070482504 /2011-12 KVAT DATED 18.3.2019, FOR RS. 1,57,47,340/- ISSUED BY THE RESPONDENT. EXHIBIT P4OF THE NOTICE OF DEMAND DATED 18.3.2019, FOR THE YEAR 2011-2012, ISSUED BY THE RESPONDENT. EXHIBIT P5OF THE PENALTY ORDER NO. 32070482504/2011-12 KVAT DATED 18.3.2019, FOR RS. 1,71,16,674, ISSUED BY THE RESPONDENT. EXHIBIT P6OF THE NOTICE OF DEMAND DATED 18.3.2019 FOR THE YEAR 2011-2012, ISSUED BY THE RESPONDENT.
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.