Indian Furniture Products Limited vs. The Assistant Commissioner - Kerala High Court, 21 October 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 21ST DAY OF OCTOBER 2020 / 29TH ASWINA, 1942 WP(C).No.19687 OF 2020(I) PETITIONER/S: INDIAN FURNITURE PRODUCTS LIMITED G-106, SIDCO INDUSTRIAL ESTATE, KAKKALUR, TIRUVALLUR- 602003, TIRUVALLUR DISTRICT, TAMIL NADU, REPRESENTED BY MR.N.KRISHNAN-AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, CLAS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM-682018. 2 THE DEPUTY COMMISSIONER, SPECIAL CIRCLE-I, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, PERUMANOOR P.O., ERNAKULAM-682015. OTHER PRESENT: GP: DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19687 OF 2020(I) 2

JUDGMENT It is agreed by both sides that the issue involved in this writ petition is covered in favour of the petitioner by the decision of this Court reported as Baiju A.A and others V. State Tax Officer [2020(1) KHC 39] . I also note that Ext.P1 assessment order, that is impugned in the writ petition, is vitiated on account of a non-compliance with the rules of natural Justice. The writ petition is therefore allowed by quashing Ext.P1 assessment order with consequential reliefs to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.19687 OF 2020(I) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32070228052/2014- 15 DATED 28.07.2020, ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2014-2015. EXHIBIT P2OF THE NOTICE OF DEMAND DATED 28.07.2020 FOR RS.13,51,066/- ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2014-2015.