M/S Jiya Associates vs. Deputy Commissioner(Appeals)
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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.21486 OF 2020(I) PETITIONER/S: M/S JIYA ASSOCIATES A FIRM REPRESENTED BY MANAGING PARTNER, JOSHI JOSEPH, PULOKOTTIL HOUSE, TAIKAD VILLAGE POST, THRISSUR DISTRICT BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT/S: DEPUTY COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE POST, THRISSUR DISTRICT,PIN-680 004 OTHER PRESENT: GP 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.21486 OF 2020(I) 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 extend 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 who represented the petitioner before the 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 appearing for the petitioner and also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, taking note of the affidavit filed on behalf of the tax practitioner which suggests that 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 11:00 AM on 2.11.2020
WP(C).No.21486 OF 2020(I) 3 either in person or through video conference. The respondent shall pass fresh orders in the matter within a month, thereafter. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ
WP(C).No.21486 OF 2020(I) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER IN KVATA NO.233/2019 DT 17.06.2020 PASSED BY THE RESPONDENT EXHIBIT P2OF THE POSTING NOTICE DATED 22.07.2019 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
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.