S.Vaheed Kutty vs. The Assistant Commissioner Of State Tax
Held
The Court found that the assessment orders were passed without affording the petitioner a proper hearing. Therefore, the orders were quashed, and the respondent was directed to pass fresh orders after hearing the petitioner.
Facts
The petitioner received assessment orders (Ext.P3 series) without being properly heard. The pre-assessment notice was served on 01.09.2020, and the hearing was scheduled for 08.09.2020, with a request for adjournment being denied.
Key Issues
Whether the assessment orders were passed in violation of the principles of natural justice by denying the petitioner a proper opportunity to be heard.
Sections Cited
CST Act
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 MONDAY, THE 07TH DAY OF DECEMBER 2020 / 16TH AGRAHAYANA, 1942 WP(C).No.27175 OF 2020(V) PETITIONER: S.VAHEED KUTTY AGED 51 YEARS S/O.SULAIMANKUNJU, PROPRIETOR M/S.MUKHATHALA CASHEW PROCESSING ESI JUNCTION, MUKHATHALA, KOLLAM BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT: 1 2 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT PUNALUR, KOLLAM-691002 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695001 BY GOVERNMENT PLEADER DR.SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.27175 OF 2020(V) 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P3 series of orders passed against him under the CST Act. In the Writ Petition, the primary contention urged on behalf of the petitioner is that before passing Ext.P3 series of orders he was not heard.
I have heard the learned counsel appearing for the petitioner and the learned Government Pleader appearing for t
The judgment continues below.
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