Anjikapadath Salim Shajahan vs. Assistant Commissioner - Kerala High Court, 05 November 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 05TH DAY OF NOVEMBER 2020 / 14TH KARTHIKA, 1942 WP(C).No.23863 OF 2020(G) PETITIONER/S: ANJIKAPADATH SALIM SHAJAHAN PROPRITOR OF FABA AGENCIES, 32/3071, N H BY-PAS ROAD, ERNAKULAM-682019. BY ADVS. SRI.R.MOHANDAS SRI.MANOJ KUMAR.M RESPONDENT/S: 1 ASSISTANT COMMISSIONER FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWER, KARGIL LANE, ERNAKULAM- 682018, (PREVIOUSLY COMMERCIAL TAXES DEPARTMENT, ERNAKULAM-682018.) 2 DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, KOCHI-682030 (PREVIOUSLY INSPECTING ASSISTANT COMMISSIONERM COMMERCIAL TAXES DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, KOCHI-682030.) OTHER PRESENT: GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.23863 OF 2020(G) 2

JUDGMENT The petitioner has approached this Court challenging Ext.P6 assessment order under the KVAT Act for the assessment year 2014-15. In the writ petition, it is the case of the petitioner that before passing Ext.P6 assessment order the petitioner was not heard and therefore Ext.P6 assessment order is vitiated by a non-compliance with the rules of natural justice. 2.I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. The learned Government Pleader would submit on instructions that it is a fact that the petitioner was not heard before passing Ext.P6 assessment order although the contentions of the petitioner in the reply were considered by the assessing authority. Taking note of the said submission, and finding the order to be vitiated on the ground of non-compliance with the rules of natural justice, I quash Ext.P6 assessment order and direct the 1st respondent to pass fresh orders in lieu of Ext.P6, after hearing the petitioner. To enable the 1st respondent to do so, I direct the petitioner to appear before the 1st respondent at his office at 11:00 AM on 16.11.2020, either personally or through video conference as applicable. The 1st respondent shall pass fresh orders as directed within a month thereafter. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.23863 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ANNUAL RETURN FILED FOR THE YEAR 2014-15 BY THE PETITIONER DATED 30.06.2015 EXHIBIT P2OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 17.06.2020 EXHIBIT P3OF THE EMAIL SEND ON 15.07.2020 AND REQUEST LETTER DATED 16.07.2020 OF THE PETITIONER EXHIBIT P4OF THE EMAIL OF THE 1ST RESPONDENT DATED 15.7.2020 EXHIBIT P5OF THE REPLY E MAILED ON 29.7.2020 BY THE PETITIONER TO THE 1ST RESPONDENT ALONG WITH ATTACHMENT TO EMAIL EXHIBIT P6OF ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 3.9.2020 EXHIBIT P7OF THE DEMAND NOTICE FOR THE YEAR 2014-15 DATED 3.9.2020