V.N. Jayakumar vs. The Intelligence Officer
Facts
The petitioner, V.N. Jayakumar, proprietor of M/s. Royal Chest, filed a writ petition before the Kerala High Court challenging an assessment order dated January 8, 2024. The petitioner argued that the assessment order was passed in violation of the principles of natural justice because his reply was not considered by the assessing authority. The petitioner acknowledged the existence of a statutory appeal provision under Section 107 of the CGST/SGST Act, 2017, but opted to approach the High Court under Article 227 of the Constitution of India. The respondents were the Intelligence Officer, the Assistant Commissioner, and the Commissioner of SGST Department.
Held
The Court held that the mere fact that the petitioner's reply was not considered does not, in itself, render the assessment order a violation of the principles of natural justice. The Court reasoned that the petitioner has a statutory remedy of appeal available under Section 107 of the CGST/SGST Act, 2017. The petitioner can raise all grounds, both of fact and law, before the appellate authority. The Court found no grounds to interfere with the impugned order and advised the petitioner to avail the statutory remedy of appeal. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the assessment order dated January 8, 2024, passed by the assessing authority, is liable to be set aside for violation of the principles of natural justice, specifically for non-consideration of the petitioner's reply, as contemplated under Article 227 of the Constitution of India? Petitioner's Contention: The petitioner contended that the assessment order was passed in violation of the principles of natural justice because the assessing authority failed to consider his reply. Therefore, the High Court should intervene under Article 227 of the Constitution of India. Revenue's Contention: The judgment does not record any specific contentions from the revenue or state. However, the Court's observation implies that the existence of a statutory remedy of appeal is a significant factor.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNE AY, THE 7TH DAY OF FEBRUARY 2024 / 18TH MAGHA, 1945 WP(C) NO. 3961 OF 2024 PETITIONER/S: V.N. JAYAKUMAR AGED 58 YEARS PROPRIETOR, M/S. ROYAL CHEST, CHUNGATH JEWELLERY BUILDINGS, NEAR AYURVEDA COLLEGE, M.G. ROAD, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE INTELLIGENCE OFFICER INTELLIGENCE UNIT - I, SGST DEPARTMENT, TAX TOWERS, 5TH FLOOR, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 2 THE ASSISTANT COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, TAX PAYER CIRCLE, FORT TAX TOWER, 4TH FLOOR, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 3 THE COMMISSIONER OF SGST SGST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 OTHER PRESENT: JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3961 OF 2024 2 JUDGMENT Dated this the 7th day of February, 2024 The present writ petition has been filed impugning the assessment order dated 08.01.2024. Adv. Harisankar V Menon, the le
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