K.N.Gopalakrishnan vs. The Asst. Commissioner Of State Tax - Kerala High Court, 29 September 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 29TH DAY OF SEPTEMBER 2020 / 7TH ASWINA, 1942 WP(C).No.19943 OF 2020(P) PETITIONER/S: K.N.GOPALAKRISHNAN AGED 52 YEARS PROPRIETOR, HOTEL SREEBHAVAN RESTAURANT AND DEVATHA BAR, OLLUR, THRISSUR BY ADV. SMT.S.K.DEVI RESPONDENT/S: 1 THE ASST. COMMISSIONER OF STATE TAX (NOW DEPUTY COMMISSIONER OF STATE TAX), KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 2 THE JOINT COMMISSIONER OF STATE TAX, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680 004. OTHER PRESENT: GP : DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19943 OF 2020(P) 2

JUDGMENT The petitioner has approached this Court aggrieved by Ext.P4 assessment order under the KVAT Act. In the writ petition, it is the case of the petitioner that before passing Ext.P4 order the petitioner was not heard and further, the reply submitted by the petitioner was not considered on merits. It is therefore contended that Ext.P4 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.P4 order. Taking note of the said submission and finding the order to be vitiated on that ground, I quash Ext.P4 order and direct the 1st respondent to pass fresh orders in lieu of Ext.P4, 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 11:00AM on 16.10.2020, 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.19943 OF 2020(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO 25141169/2017-18 DATED 10.2.2020 EXHIBIT P2OF THE REPLY DATED 25.2.2020 EXHIBIT P3OF THE RELEVANT PAGE OF LOCAL DELIVERY BOOK MAINTAINED BY ADVOCATE JOHNSON CHACKO EXHIBIT P4OF THE ORDER NO 25141169/2017-18 DATED 17.3.2020