Shree Pejawara Adhokshaja Mutt vs. The Assistant Commissioner Of Commercial Taxes
Facts
The petitioner, Shree Pejawara Adhokshaja Mutt, a public religious trust, filed a writ petition challenging an Assessment Order dated 06.09.2022, bearing reference number ACCT/LGSTO 280/ASMT-15/17/2022-23, issued by the Assistant Commissioner of Commercial Taxes. The petitioner's primary contention was the lack of adequate opportunity to present their case. The Show Cause Notice was issued on 18.08.2022, and the impugned order was passed on 06.09.2022, which the petitioner argued violated statutory requirements for due opportunity before an assessment order is finalized. The respondent, represented by the Additional Government Advocate, could not provide evidence of proper service of the notice to the petitioner.
Held
The Court held that the Assessment Order dated 06.09.2022 was liable to be quashed on the short ground of lack of opportunity. The Court noted that the respondent's counsel was unable to place on record evidence of due service of notice to the petitioner and the consequent opportunity. Therefore, the petitioner was found to succeed on this procedural ground. The Court quashed the impugned Assessment Order and restored the proceedings. However, it explicitly stated that all questions were left open to be considered by the Assessing Officer, implying that the assessment would proceed afresh after providing the petitioner with due opportunity.
Key Issues
1. Whether the Assessment Order dated 06.09.2022, issued by the Assistant Commissioner of Commercial Taxes, is liable to be quashed for violation of principles of natural justice, specifically the lack of adequate opportunity to the petitioner? (Question of law). The petitioner argued that the short period between the issuance of the Show Cause Notice on 18.08.2022 and the passing of the Assessment Order on 06.09.2022, coupled with the respondent's inability to demonstrate proper service of notice, amounted to a denial of due opportunity. The respondent did not present any arguments on this issue.
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. 20503 OF 2022 (T-RES) BETWEEN:
SHREE PEJAWARA ADHOKSHAJA MUTT CAR STREET UDUPI-576101 A PUBLI RELIGIOUS TRUST (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. HEMAKUMAR K, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER BEARING FORM GST ASMT-15 BEARING REFERENCE NO. ACCT/LGSTO 280/ASMT/15/17/2022-23 DATED 06.09.2022 NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA
- 2 - ANNEXURE-B PASSED AND ISSUED BY THE RESPONDENT.
The judgment continues below.
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