M/S.Saraf Electric Company PVT.LTD. vs. The State Tax Officer,State GST Dpartment

WP(C)/10916/2019HC KeralaGSTCNR KLHC01027234201908 April 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI5 pages

For Respondent: SR. G.P. SRI.C.K. GOVINDAN

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Held

The Court acknowledged the availability of a statutory appeal under Section 55 of the KVAT Act and held that the grounds raised could be urged before the appellate authority. It disposed of the writ petition by suspending the assessment orders for six weeks and directing the petitioner to file an appeal and stay application within two weeks.

Facts

The petitioner, a trader in electrical items, challenged assessment orders for the years 2011-12 and 2012-13 under the KVAT Act. The challenge was based on alleged disregard of natural justice, reliance on materials gathered behind the petitioner's back, and denial of cross-examination.

Key Issues

Whether the High Court should exercise its writ jurisdiction to quash assessment orders on grounds of natural justice, despite the availability of a statutory appellate remedy, and whether the appellate authority can adequately address such jurisdictional facts.

Sections Cited

Section 55 of the KVAT Act

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF APRIL 2019 / 18TH CHAITHRA, 1941 WP(C).No. 10916 of 2019 PETITIONER/S: M/S.SARAF ELECTRIC COMPANY PVT.LTD., M.G. ROAD, ERNAKULAM, REPRESENTED BY AVINASH V. SARAF, MANAGING DIRECTOR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER,STATE GST DPARTMENT, CHALAKUDY-680307, 2 THE INSPECTING ASST. COMMISSIONER, STATE GST DEPARTMENT, KAKKANADU-682030. OTHER PRESENT: SR. G.P. SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.10916/2019 -2-

J U D G M E N T Heard Sri Harisankar V. Menon for the petitioner and Sri C.K. Govindan, the learned Senior Government Pleader for the respondents.

The petitioner a trader in electrical items files the instant writ petition challenging Exts.P9 and P9(a) assessment orders for the years 2011-12 and 2012-13. The learned Counsel for the petitioner does not dispute that the petitioner has statutory remedy of appeal under Section 55 of the KVAT Act, but contends that the impugned assessment orders are in u

The judgment continues below.

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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.