V.D.Varghese vs. Assistant Commissioner, State Goods And Services Tax Department - Kerala High Court, 28 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 MONDAY, THE 28TH DAY OF SEPTEMBER 2020 / 6TH ASWINA, 1942 WP(C).No.19615 OF 2020(B) PETITIONER: V.D.VARGHESE AGED 62 YEARS PROPRIETOR OF M/S.DEMAC STEEL, 2/546/A, MALAPALLIPURAM, THRISSUR - 680732. BY ADVS. SRI.R.MOHANDAS SRI.MANOJ KUMAR.M RESPONDENTS: 1 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT KODUNGALLUR - 680664 (PREVIOUSLY COMMERCIAL TAX OFFICER, COMMERCIAL TAXES DEPARTMENT, KODUNGALLUR -680 664). 2 DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, IRINJALAKUDA - 680 125 (PREVIOUSLY INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, CIVIL STATION, IRINJALAKUDA - 680 125). BY GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19615 OF 2020(B) 2

JUDGMENT The petitioner has approached this Court aggrieved by Ext.P7 assessment order under the Kerala Value Added Tax Act. In the Writ Petition, it is the case of the petitioner that before passing Ext.P7 order he was not heard. It is therefore contented that Ext.P7 order is vitiated by a non-compliance with the Rules of natural justice.

I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondent. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, and finding that it is a fact that Ext.P7 order passed without hearing the petitioner, I quash Ext.P7 order and direct the 1st respondent to pass fresh orders in lieu of Ext.P7 order, 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 am on 15.10.2020 either in person or through video conference as applicable. The 1st respondent shall within three weeks thereafter pass fresh orders in lieu of Ext.P7 order. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the 1st respondent for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns/28.9.2020

WP(C).No.19615 OF 2020(B) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ANNUAL RETURN FILED FOR THE YEAR 2016-17 BY THE PETITIONER DATED 31/05/2017. EXHIBIT P2OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 27/02/2020. EXHIBIT P3OF THE REPLY FILED BY THE PETITIONER DATED 29/05/2020. EXHIBIT P4OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 15/07/2020. EXHIBIT P5OF THE REPLY FILED BY THE PETITIONER DATED 21/07/2020. EXHIBIT P6OF THE REPLY PREPARED BY THE PETITIONER FOR THE YEAR 2016-17 DATED 24/08/2020. EXHIBIT P7OF ASSESSMENT ORDER FOR THE YEAR 2016-2017 DATED 27/08/2020. EXHIBIT P8OF THE DEMAND NOTICE FOR THE YEAR 2016-17 DATED 27/08/2020. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE