The National Collateral Management Services LTD. vs. The State Tax Officer
Held
The Court held that service on a security guard during a complete lockdown did not constitute effective service, as it did not provide a reasonable opportunity to be heard. The assessment order was set aside to allow for a fresh assessment.
Facts
The petitioner challenged an assessment order, claiming a violation of natural justice. Notice was served on the petitioner's security guard during a COVID-19 lockdown in Mumbai, when staff were working from home and the area was a containment zone.
Key Issues
Whether service of notice on a security guard during a lockdown, when staff were working remotely, constitutes effective service and complies with principles of natural justice.
Sections Cited
Section 88(e)
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 MONDAY, THE 22ND DAY OF NOVEMBER 2021 / 1ST AGRAHAYANA, 1943 WP(C) NO. 20827 OF 2021 PETITIONER: THE NATIONAL COLLATERAL MANAGEMENT SERVICES LTD. A PUBLIC LIMITED COMPANY, HAVING THEIR REGISTERED OFFICE AT GAYATRI TOWERS, 954 APPASAHEB MARATHE MARG, PRABHADEVI, MUMBAI-400 025 AND BRANCH OFFICE AMONG OTHER PLACE AT GCDA ROAD,, SEMINARYPADY JUNCTION, ALUVA, PIN-683 108, REPRESENTED BY ITS AREA MANAGER- SRI SATHISH FRANCIS. BY ADVS. E.P.GOVINDAN G.DEEPA RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KAP COMPLEX, RAILWAY STATION ROAD, ALUVA-683101. 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM-695001. ADV. DR. THUSHARA JAMES (SR. GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20827 OF 2021 2 BECHU KURIAN THOMAS, J ========================== W.P.(C) No.20827 of 2021 --------------------------------------- Dated this the 22 nd day of November, 2021 JUDGMENT Petitioner challenges Ext.P1 order of asse
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.