Emmar Project Contractors INDIA (P) LTD vs. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUESDAY, THE 23RD DAY OF MARCH 2021 / 2ND CHAITHRA, 1943 WP(C).No.7448 OF 2021(E) PETITIONER: EMMAR PROJECT CONTRACTORS INDIA (P) LTD, 15/235, DWARAKA VEEDU, VASANTHAM, KANNOTH ROAD, KADUNGALLOOR, ALUVA-683110. (REPRESENTED BY SOUMYA PRAKASH, DIRECTOR). BY ADVS. SHRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.JOEMON SEBASTIAN RESPONDENTS: 1 STATE TAX OFFICER, (WORKS CONTRACT), OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR, THEVARA, ERNAKULAM, KOCHI-682015. 2 STATE TAX OFFICER, (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018. OTHER PRESENT: GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7448 OF 2021(E) 2 JUDGMENT Dated this the 23rd day of March 2021 Heard the learned counsel appearing for the petitioner. 2. The petitioner is challenging the assessment order at Ext.P4 on the ground that principles of natural justice were not followed. 3. The petitioner has a statutory remedy of challenging the assessment order at Ext.P4 in appeal. Prima facie I am of the opinion that there is no violation of principles of natural justice in the light of observation of the assessing officer in the impugned assessment order. In the light of the fact that the petitioner has alternate and most efficacious remedy of preferring an appeal, the petition is dismissed. The learned counsel for the petitioner seeks time of two weeks for preferring appeal before the Appellate Authority. Accepting the statement of the learned counsel for the petitioner that the petitioner wants to approach the Appellate Authority challenging the impugned assessment order, the coercive steps if any initiated by the respondents for recovery of the amount pursuant to the assessment order shall be kept in abeyance for two weeks. Sd/- Nsd //true copy// PA to Judge A.M.BADAR JUDGE WP(C).No.7448 OF 2021(E) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ANNUAL RETURN IN FORM 10B FILED BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE SHOW CAUSE NOTICE NO.32072093166/2005-16 DATED 24.09.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE REPLY ALONG WITH DECLARATION DATED 2.3.2019 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P4