K.Viswanath vs. State Tax Officer (Ib)
Held
The Court directed the appellate authority to consider the documents submitted by the petitioner along with the appeal. The petitioner was also granted a personal hearing before the final order is passed.
Facts
The petitioner filed an appeal against a penalty order and apprehended that certain documents submitted with the appeal would not be considered. The petitioner sought a direction for these documents to be considered.
Key Issues
Whether the appellate authority will consider all documents submitted by the assessee during the appeal proceedings.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 18TH DAY OF DECEMBER 2020 / 27TH AGRAHAYANA, 1942 WP(C).No.28429 OF 2020(C) PETITIONER/S: K.VISWANATH AGED 62 YEARS PROPRIETOR KIRTHI DIAMOND JEWELLERY, 34/752-1, BYE PASS ROAD PALARIVATTOM, COCHIN- 682024 BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER (IB) STATE GOODS AND SERVICES TAX DEPARTMENT EDAPPALLY, COCHIN- 682 024 2 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT 2ND CIRCLE, KALAMASSERY, CIVIL STATION, COCHIN- 682 030 3 JOINT COMMISSIONER(APPEALS) (FORMERLY DEPUTY COMMISSINER(APPEALS) STATE GOODS AND SERVICES TAX COMPLEX, THEVARA, ERNAKULAM, COCHIN- 682 015 OTHER PRESENT: GP THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.28429 OF 2020(C) 2
JUDGMENT The petitioner has approached this Court apprehending that the 3rd respondent before whom Ext.P3 appeal is been filed against Ext.P1 penalty order will not consider Exts.P3(a),P3(b) and P4 documents that have been filed before the 3rd respondent by the pet
The judgment continues below.
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