Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
THURSDAY, THE 18TH DAY OF FEBRUARY 2021 / 29TH MAGHA,1942
WP(C).No.1482 OF 2021(I)
PETITIONER:
P.NASIMUDEEN
MANAGING PARTNER, VALIYAVEEDAN TRADERS, MERCHANT AND
COMMISION AGENTS, PUTHIYAKAVU, K.S.PURAM P.O.,
KARUNAGAPPALLY, PIN-690 544.
BY ADVS.
SRI.GEORGE MECHERIL
SHRI.IZZUDIN K.M.
RESPONDENT:
THE DEPUTY COMMISSION (ASSESSMENT)
STATE GOODS AND SERVICES TAX DEPARTMENT,
SPECIAL CIRCLE, KOLLAM-691 001.
OTHER PRESENT:
SMT.THUSHARA JAMES, GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.1482/2021
2
JUDGMENT
Dated this the 18th day of February 2021
Heard both sides.
2. The petitioner is challenging the assessment made by
the respondent in pursuant to the pre assessment notice under
Section 25(1) of the Kerala Value Added Tax Act. Learned
counsel for the petitioner drew my attention to the reply cum
objection (Ext.P2) submitted by the petitioner to the pre-
assessment notice and submitted that the details of the alleged
suppressed purchases were not furnished to the petitioner despite
request. According to the petitioner, what was sent to him by
e-mail was some material which was stated by the petitioner in
his return. Therefore, according to the learned counsel for the
petitioner, the petitioner is not in a position to file an appeal
challenging the assessment as he is not having details of the
alleged suppressed purchases.
3. Learned Government Pleader opposed the writ petition.
4. It is seen that, in paragraph 3(i) of the objection filed by
the petitioner to the proposed assessment, the petitioner has
W.P.(C) No.1482/2021
3
sought details stating that he has no access to KVATIS. The said
details are not supplied to the petitioner.
5. In this view of the matter, the petitioner deserves more
opportunity for personal hearing and he is entitled to demand the
details of the alleged suppressed purchases. Therefore, the
following order: The impugned assessment order at Ext.P4 is quashed and set aside. The matter of assessment for the year 2014-2015 is remitted to the respondent for fresh assessment, after hearing the petitioner. If the petitioner so desires, he is free to apply for getting the details of the alleged suppressed purchases from the respondent. The petitioner to co-operate the respondent in finalising the assessment proceedings within a period of six weeks from the date of this judgment. The petitioner to appear before the respondent at 11.30 a.m on 23.02.2021. This writ petition is disposed of as above. A.M.BADAR JUDGE smp
W.P.(C) No.1482/2021 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF NOTICE DATED 29.6.2020 ISSUED BY THE DEPUTY COMMISSIONER (ASSESSMENT) U/S. 25(1) OF THE KVAT ACT, 2003S. EXHIBIT P2OF THE DETAILED OBJECTIONS FILED BY THE PETITIONER ON 16.7.2020. EXHIBIT P3OF THE NOTICE DATED 24.9.2020 ISSUED BY THE RESPONDENT. EXHIBIT P4OF THE ORDER NO.320202 01495/2014-15 DATED 14.12.2020 AND THE DEMAND NOTICE ISSUED BY THE RESPONDENT. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp
