Promenade Retail Display Systems vs. State Tax Officer
Held
The Court held that service of notice is essential in assessment proceedings and the Assessing Officer must serve notice at the address provided in the registration details, especially when other attempts fail. Failure to do so violates principles of natural justice.
Facts
The petitioner challenged an assessment order, alleging non-service of notice. The Assessing Officer noted that the pre-assessment notice sent by registered post was returned as 'no such addressee' and attempts to contact the petitioner by phone failed.
Key Issues
Whether the assessment order is vitiated due to non-service of proper notice to the petitioner, violating principles of natural justice.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 24TH DAY OF NOVEMBER 2021 / 3RD AGRAHAYANA, 1943 WP(C) NO. 26376 OF 2021 PETITIONER/S: PROMENADE RETAIL DISPLAY SYSTEMS, GROUND FLOOR, 39/3521, KAUSTHUBHAM, MANIKKATH ROAD, RAVIPURAM, ERNAKULAM,KOCHI-682 016, (REPRESENTED BY MANAGING PARTNER, SRI. GEORGE VARGHESE, RESIDING AT SAI SUMMIT, ERG ROAD, ERNAKULAM, KOCHI-682 018) BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S: 1 STATE TAX OFFICER 4TH CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018 2 DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, KOCHI-682 030. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26376 OF 2021 2 BECHU KURIAN THOMAS, J. =============================== W.P.(C)No.26376 of 2021 ----------------------------------------------------- Dated this the 24th day of November, 2021 JUDGMENT Petitioner challenges Ext.P2 order of assessment dated 13.3.2020. The material challeng
The judgment continues below.
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