Shree Pejawara Adhokshaja Mutt vs. The Assistant Commissioner Of Commercial Taxes
Facts
The petitioner, Shree Pejawara Adhokshaja Mutt, represented by its Head and Mathadhipathi, filed a writ petition challenging an Assessment Order dated 06.09.2022, bearing reference number ACCT/LGSTO280/ASMT-15/16/2022-23, issued by the Assistant Commissioner of Commercial Taxes. The petitioner's primary grievance was the alleged lack of opportunity to be heard before the assessment order was passed. The petitioner argued that a Show Cause Notice was issued on 18.08.2022, and the impugned order was passed on 06.09.2022, which they contended was insufficient time to provide due opportunity as required by statute. The respondent's counsel was unable to place on record proof of due service of notice and the consequent opportunity provided to the petitioner.
Held
The Court allowed the writ petition, quashing the Assessment Order dated 06.09.2022. The Court found merit in the petitioner's grievance regarding the lack of adequate opportunity. The respondent's counsel's inability to produce evidence of due service of notice and the consequent opportunity provided to the petitioner was a critical factor. The Court held that the principles of natural justice were not adhered to. While the assessment order was quashed, the proceedings were restored, with the observation that all questions were left open to be considered by the Assessing Officer. This implies that the Assessing Officer would have to issue a fresh notice and provide an opportunity to the petitioner to present their case before passing a fresh assessment order.
Key Issues
1. Whether the Assessment Order dated 06.09.2022, passed by the Assistant Commissioner of Commercial Taxes, is liable to be quashed for violation of the principles of natural justice, specifically the lack of adequate opportunity to the petitioner before passing the order? The petitioner contended that the Show Cause Notice was issued on 18.08.2022, and the assessment order was passed on 06.09.2022, which did not provide sufficient time for them to respond and present their case, thereby violating the statutory requirement of due opportunity. The respondent, represented by the Additional Government Advocate, was unable to demonstrate that proper notice was served on the petitioner and that they were afforded a consequential opportunity to be heard.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF JANUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 20368 OF 2022 (T-RES) BETWEEN: SHREE PEJAWARA ADHOKSHAJA MUTT CAR STREET UDUPI-576101 (REPRESENTED BY H H SHRI VISHWAPRASANNA THEERTHA SWAMIER, HEAD AND MATHADHIPATHI) …PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL GOODS AND SERVICE TAX OFFICE-280 VANIJYA TERIGE BHAVANA, FIRST FLOOR, VIVEKANANDA 4TH CROSS AJJARKADU, UDUPI-576101 …RESPONDENT (BY SRI. K.HEMAKUMAR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER BEARING FORM GST ASMT- 15 BEARING REFERENCE NO ACCT/LGSTO280/ASMT- NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA
- 2 - 15/16/2022-23 DTD 06-09-2022 VIDE ANNX-B PASSED AND ISSUED BY THE RESPONDENT.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:
The judgment continues below.
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