M/S. Impelpro Scm Solutions PVT. LTD. vs. State Tax Officer - Kerala High Court, 27 April 2021

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 27TH DAY OF APRIL 2021 / 7TH VAISAKHA, 1943 WP(C).No.10537 OF 2021(N) PETITIONER: M/S.IMPELPRO SCM SOLUTIONS PVT. LTD., DOOR NO.21/78A, AMAAMZHAN TEMPLE ROAD, AROOR P.O., ALAPPUZHA DISTRICT-688 534, REPRESENTED BY ITS BRANCH MANAGER SRI. JOSEMON AUGUSTINE K.X. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, STATE TAX GOODS AND SERVICES TAX DEPARTMENT, KUTHIYATHODU, ALAPPUZHA DISTRICT-688 524. 2 COMMISSIONER OF STATE TAX, STATE TAX GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 033. 3 JOINT COMMISSIONER, STATE TAX GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, ALAPPUZHA-688 001. 4 INFORMATION & TECHNOLOGY MANAGEMENT CELL, STATE TAX GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 033, REPRESENTED BY ITS ASSISTANT COMMISSIONER. 5 DEPUTY COMMISSIONER, STATE TAX GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, ALAPPUZHA-688 001. BY ADV. SMT.PRIYA SHANAVAS, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.10537 OF 2021(N) 2

JUDGMENT The petitioner

challenges

Ext.P7 Assessment Order issued by the 1st respondent for the year 2017-18. 2. Petitioner contends that Ext.P6 notice granted him 15 days time to file objections. Though the said notice granted him 15 days time to file objections, it was served only on 24.03.2021 and the Assessment Order was passed within 5 days thereafter. According to the petitioner, there is gross violation of the principles of natural justice.

The learned

Government

Pleader, Smt.Priya Shanavas, on the other hand invited my attention to the last paragraph of the Assessment Order and submitted that the assessee had been repeatedly evading service of notice and inspite of repeated intimations, the WP(C).No.10537 OF 2021(N) 3 petitioner successfully evaded the service of notice until the same was finally served on him on 24.03.2021. 4. I have considered the rival contentions. On going through Ext.P6, I find that the same provided for a period of 15 days time to the assessee to file an objection. Perusal of Ext.P7 shows that Ext.P6 was served on the petitioner on 24.03.2021. Necessarily the period stipulated in Ext.P6 ought to have been provided to him, even if petitioner had evaded the notice till then. Since it has come on record through Ext.P7 itself that the petitioner was served with Ext.P6 notice, only on 24.03.2021, which contained the stipulation that he is given 15 days time, it was necessary to grant such period of time to file objections. Passing an order without complying

WP(C).No.10537 OF 2021(N) 4 with the period of time stipulated in Ext.P6 notice amounts to violation of natural justice.

Taking note of the entire circumstances arising in the case, I am of the view that no prejudice would be caused to the revenue also, if Ext.P7 is set aside on the ground of natural justice, since an order of assessment can be passed afresh, after granting sufficient opportunity of hearing. In view of the circumstances mentioned above, I set aside Ext.P7 and direct the 1st respondent to pass fresh orders of assessment on the assessee after hearing him, in accordance with law. In order to avoid any dispute of non service of notice, I direct the petitioner to appear for a hearing before the 1st respondent on 17.05.2021. The petitioner shall treat this judgment, as sufficient notice

WP(C).No.10537 OF 2021(N) 5 of hearing. The 1st respondent shall pass orders in accordance with law, after hearing the assessee or his representative. The Assessing Officer shall also consider the request of the petitioner to correct the TIN in the returns and pass orders in accordance with law on that request also. The writ petition is allowed as above. BECHU KURIAN THOMAS WW JUDGE

WP(C).No.10537 OF 2021(N) 6 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF RETURN SUBMITTED FOR APRIL 2017. EXHIBIT P2OF RETURN SUBMITTED FOR MAY 2017. EXHIBIT P3OF RETURN SUBMITTED FOR JUNE 2017. EXHIBIT P4OF ANNUAL RETURN FOR 2017-18 SUBMITTED BEFORE 1ST RESPONDENT. EXHIBIT P5OF LETTER DATED 30.01.2021 SUBMITTED BEFORE 1ST RESPONDENT FOR REVISING EXTS.P1 TO P3 MONTHLY RETURNS, FOR CORRECTING THE TIN OF SUPPLIERS. EXHIBIT P6OF NOTICE DATED 23.2.2021 SERVED TO PETITIONER BY 1ST RESPONDENT ON 24.03.2021, PROPOSING TO COMPLETE BEST JUDGMENT ASSESSMENT FOR 2017-18, WHILE EXT.P5 REQUEST IS PENDING. EXHIBIT P7OF ORDER DATED 29.03.2021, COMPLETED BY 1ST RESPONDENT, IN CONFIRMING EXT.P6 PROPOSAL. EXHIBIT P8OF JUDGMENT IN WP(C) NO.30189 OF 2015 OF THIS HON'BLE COURT IN SHAMON K.S. VS. STATE OF KERALA. EXHIBIT P9OF CIRCULAR NO.14/2017 DATED 21.11.2017 ISSUED BY 2ND RESPONDENT. EXHIBIT P10OF JUDGMENT IN WP(C) NO.24618 OF 2017 PASSED BY THIS HON'BLE COURT ON SIMILAR SET OF FACT.