Sun Power Technologies vs. State Tax Officer (Ib)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 22ND DAY OF SEPTEMBER 2020 / 31ST BHADRA, 1942 WP(C).No.19479 OF 2020(H) PETITIONER/S: SUN POWER TECHNOLOGIES, PERANDUR ROAD, ELAMAKKARA, KOCHI-682 026, (REPESENTED BY THE PROPRIETOR, SRI.SAJAN P.VASUDEV) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENT/S: STATE TAX OFFICER (IB), STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT MINI CIVIL STATION, ALUVA-683 510 OTHER PRESENT: GP; THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19479 OF 2020(H) 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P2 penalty order passed against him under the KVAT Act. In the writ petition, it is the case of the petitioner that although a hearing notice was received by him from the respondent, he had intimated the respondent of his inability to appear for the hearing on the date scheduled on account of Covid-19 pandemic and other allied reasons. It is stated that notwithstanding the said request made, the adjudicating authority proceeded to mechanically pass the penalty order, which according to the petitioner 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 respondent. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, in as much Ext.P2 order was passed without hearing the petitioner, I set aside Ext.P2 order and direct the respondent to pass a fresh order, in lieu thereof, after hearing the petitioner. To enable the petitioner to do so, I direct the petitioner to appear before the respondent, either through physical hearing or video conference on 8.10.2020 at 11:00 AM at his office. The respondent shall pass fresh orders as directed within a period of one month from the date of hearing. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE SJ WP(C).No.19479 OF 2020(H) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 28.5.2020 SERVED ON 9.6.2020 TO THE PETITIONER BY THE RESPONDENT EXHIBIT P2