M/S. Delta Communications vs. State Of Kerala
Held
The Court held that the rectification order was passed without affording the petitioner an opportunity of being heard, thus violating principles of natural justice. The assessment order's challenge was left open.
Facts
The petitioner sought to quash assessment and rectification orders issued by the Sales Tax Officer. The petitioner contended that the orders violated principles of natural justice.
Key Issues
Whether the rectification order was passed in violation of the principles of natural justice by not providing an opportunity of hearing to the petitioner.
Sections Cited
Section 66
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN TUESDAY, THE 22ND DAY OF DECEMBER 2020 / 1ST POUSHA, 1942 W.P.(C) No.28601 OF 2020(A) PETITIONER: M/S. DELTA COMMUNICATIONS, ADAMS TOWERS, STAR JUNCTION, KOTTAYAM-686 001 REPRESENTED BY ITS MANAGING PARTNER MR. H.A. JALEEL. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJA KANNAN RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE STATE TAX OFFICER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, KERALA GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM-686 002. SRI.C.E.UNNIKRISHNAN,SPECIAL GOVERNMENT PLEADER (TAXES) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.28601 OF 2020(A) -2- JUDGMENT The petitioner has filed this writ petition under Article 226 of the Constitution of India seeking a writ of certiorari to quash Ext.P10 order of assessment dated 26.08.2020 issued by the 2nd respondent Sales Tax Officer (Works Contract) under the Kerala
The judgment continues below.
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