Aagaz Properties Private Limited 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.15065 OF 2020 PETITIONER/S: AAGAZ PROPERTIES PRIVATE LIMITED 17/782, CALICUT, KOZHIKODE DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.ABDUL JABBAR P. 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-678001. 2 THE JOINT COMMISSIONER (APPEALS), (FORMERLY DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT (KERALA), PALAKKAD- 678001. 3 DEPUTY TAHSILDAR, TALUK OFFICE, OTTAPALAM-679101. OTHER PRESENT: 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.15065 OF 2020 2

JUDGMENT The petitioner has approached this Court aggrieved by Exts.P8 to P10 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.P8 to P10 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.P12 to P14 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 WP(C).No.15065 OF 2020 3 appeal can be either through physical mode or video conferencing as found 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.15065 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 18.10.2016. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 18.10.2016. EXHIBIT P3OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 18.10.2016. EXHIBIT P4OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 8.9.2017. EXHIBIT P5OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 8.9.2017. EXHIBIT P6OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 8.9.2017. EXHIBIT P7OF THE ADJOURNMENT LETTER FILED BY THE ADVOCATE FOR APPELLANT BEFORE THE 2ND RESPONDENT DATED 24.1.2020. EXHIBIT P8OF THE APPELLATE ORDER IN KVATA.NO.339 OF 2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 17.3.2020. EXHIBIT P9OF THE APPELLATE ORDER IN KVATA.NO.340 OF 2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 17.3.2020. EXHIBIT P10OF THE APPELLATE ORDER IN KVATA.NO.341 OF 2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED

WP(C).No.15065 OF 2020 5 17.3.2020. EXHIBIT P11 JUDGMENT IN W.P.(C) NO.12751 OF 2020 DATED 26.6.2020. EXHIBIT P12OF THE DEMAND NOTICE RRC.NO.2017/4828/09 UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 28.12.2017. EXHIBIT P13OF THE DEMAND NOTICE RRC.NO.2017/4831/09 UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 28.12.2017. EXHIBIT P14OF THE DEMAND NOTICE RRC.NO.2017/4833/09 UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 28.12.2017.