M/S General Metals vs. Deputy Commissioner(Appeals) - Kerala High Court, 19 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 MONDAY, THE 19TH DAY OF OCTOBER 2020 / 27TH ASWINA, 1942 WP(C).No.21373 OF 2020(V) PETITIONER/S: M/S GENERAL METALS A FIRM REPRESENTED BY MANAGING PARTNER, C.C. PAULY, CHUKIRIYAN HOUSE, MANAVALASSERY VILLAGE,THRISSUR DISTRICT. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT/S: DEPUTY COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE POST, THRISSUR DISTRICT, 680 004. OTHER PRESENT: G.P.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21373 OF 2020(V) 2

JUDGMENT The petitioner has approached this Court aggrieved by Ext.P1 order of the First Appellate Authority under the KVAT Act. In the writ petition, the sole contention of the petitioner is that while passing Ext.P1 order the First Appellate Authority did not extent the petitioner an opportunity of hearing. Although it is apparent from Ext.P1 order of the First Appellate Authority that the appeal was posted for hearing on various dates in November and December of 2019 as also January and February of 2020, it is the case of the petitioner that the tax practitioner representing the petitioner before the First Appellate Authority did not receive the said notices and he has produced an affidavit sworn by the tax practitioner to that effect.

I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.

On a consideration of the facts and circumstances of the case and the submissions made across the Bar and taking note of the affidavit filed on behalf of the tax practitioner which suggests that the notices regarding the hearing were not received by the petitioner, I deem it appropriate to quash Ext.P1 order and direct the respondent, First Appellate Authority, to consider and pass fresh orders in the appeal preferred by the petitioner against the assessment order. To enable the respondent to do so, I direct the petitioner to appear before the respondent at his office at 11 AM on 02.11.2020 either in person or through video conferencing. The respondent shall pass fresh orders in the matter within a month thereafter.

WP(C).No.21373 OF 2020(V) 3 The petitioner shall produce a copy of this judgment together with a copy of the writ petition before the respondent for further action. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.21373 OF 2020(V) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER IN KVATA NO. 234/2019 DTD. 30.06.2020 PASSED BY THE RESPONDENT. EXHIBIT P2OF THE POSTING NOTICE DATED 22.07.2019 IN KVATA NO. 735/2016 ISSUED FROM THE OFFICE OF RESPONDENT 05.2019. EXHIBIT P3 THE ORIGINAL OF THE AFFIDAVIT FILED BY THE LAWYER/TAX PRACTITIONER OF THE PETITIONER DT. 5.10.20.