A.A.Franics vs. The State Tax Officer(Works Contract) - Kerala High Court, 30 July 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 30TH DAY OF JULY 2020 / 8TH SRAVANA, 1942 WP(C).No.15122 OF 2020 PETITIONER/S: A.A.FRANICS AGED 56 YEARS PROPRIETOR, M/S.FRANJO ENGINEERING CORPORAION, RAZI PLAZA, OLAVAKKODE, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENT/S: 1 THE STATE TAX OFFICER(WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT(KERALA), PALAKKAD-678 001. 2 THE JOINT COMMISSIONER (APPEALS) (FORMELY DEPUTY COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT(KERALA),PALAKKAD-678 001. 3 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT(KERALA),PALAKKAD-678 001. GP: THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.15122 OF 2020 2

JUDGMENT The petitioner has approached this Court aggrieved by Exts.P16 to P20 appellate orders of the 1st Appellate Authority under the KVAT Act to the extent the appeals preferred by the petitioner against the order of the assessment had been disposed without hearing the petitioner. It is the case of the petitioner that on account of the pandemic situation he was not in a position to appear before the appellate authority and the appellate authority without considering his arguments on merits proceeded to dispose the appeals.

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, and finding that the absence of the petitioner on the date of hearing was justified and was not on account of any negligence on the part of the petitioner, I quash Exts.P16 to P20 appellate orders and direct the appellate authority to reconsider the appeal on merits, after hearing the petitioner. In the light of the order passed above, Exts.P22 to P26 demand notices shall stand set aside. To enable the appellate authority to pass fresh orders as directed, I direct the petitioner to appear before the appellate authority at his office on 18.8.2020 at 11:00 AM. It is made clear that the hearing in connection with the appeal can be either through physical mode or video conferencing as found

WP(C).No.15122 OF 2020 3 suitable. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.15122 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 30.07.2018. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 21.01.2019. EXHIBIT P3OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 01.04.2017. EXHIBIT P4OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 26.10.2017. EXHIBIT P5OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 11.06.2018. EXHIBIT P6OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 27.4.2019. EXHIBIT P7OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 27.04.2019. EXHIBIT P8OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 06.06.2019. EXHIBIT P9OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 26.03.2019. EXHIBIT P10OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14DATED 03.06.2017. WP(C).No.15122 OF 2020 5 EXHIBIT P11OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 23.01.2018. EXHIBIT P12OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 06.06.2019. EXHIBIT P13OF THE ADJOURNMENT APPLICATION FILED BY THE ADVOCATE FOR APPELLANT BEFORE THE 2ND RESPONDENT DATED 20.11.2019. EXHIBIT P14OF THE ADJOURNMENT APPLICATION FILED BY THE ADVOCATE FOR APPELLANT BEFORE THE 2ND RESPONDENT DATED 04.02.2020. EXHIBIT P15OF THE ADJOURNMENT APPLICATION FILED BY THE ADVOCATE FOR APPELLANT BEFORE THE 2ND RESPONDENT DATED 05.03.2020. EXHIBIT P16OF THE APPELLATE ORDER IN KVATA .NO. 95 OF 2019 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 17.03.2020. EXHIBIT P17OF THE APPELLATE ORDER IN KVATA .NO.67 OF 2019 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 17.03.2020. EXHIBIT P18OF THE APPELLATE ORDER IN KVATA .NO.228 OF 2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 17.03.2020. EXHIBIT P19OF THE APPELLATE ORDER IN KVATA .NO. 50 OF 2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 17.03.2020. EXHIBIT P20OF THE APPELLATE ORDER IN KVATA .NO. 96 OF 2019 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 17.03.2020. EXHIBIT P21OF THE JUDGMENT IN WPC N. 12751

WP(C).No.15122 OF 2020 6 OF 2020 DATED 26.6.2020. EXHIBIT P22OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2011- 12 DATED 30.05.2019. EXHIBIT P23OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2012- 13 DATED 03.08.2019. EXHIBIT P24OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2013- 14 DATED 10.07.2017 EXHIBIT P25OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2014- 15 DATED 03.01.2018. EXHIBIT P26OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 20116.17 DATED 04.10.2018..