Kalyan Jewellers vs. The Asst.Commissioner (Assessment) - Kerala High Court, 24 September 2019

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 24TH DAY OF SEPTEMBER 2019 / 2ND ASWINA, 1941 WP(C).No.22475 OF 2019(H) PETITIONER/S: KALYAN JEWELLERS BEACH ROAD, KOLLAM-691001, REPRESENTED BY ITS DIRECTOR T.K. SEETHARAM. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASST.COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, ASRAMOM, KOLLAM-691002. 2 THE STATE TAX OFFICER(IB)-II, STATE GOODS AND SERVICES TAX DEPARTMENT, ASRAMOM, KOLLAM-691002. 3 THE DEPUTY COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, ASRAMOM, KOLLAM-691002. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.22475 OF 2019(H) 2

JUDGMENT The challenge in the writ petition is against Exts.P9 and P10 orders, whereby the Assessing Officer cancelled the permission earlier granted to the petitioner for payment of tax on compounded basis and thereafter proceeded to carry out a regular assessment for the assessment year 2012-

13.

The limited point urged in the writ petition is that, before passing Ext.P9 order, and thereafter Ext.P10 order, the petitioner was not granted an effective opportunity of being heard. In particular, it is stated that the request for an opportunity had been made before the assessing officer by Exts.P7, P7(a) and P8; but the same was not afforded to the petitioner.

I have heard Sri.S.Anil Kumar, learned counsel for the petitioner and Smt.Thushara James, learned Government Pleader for the respondents.

On a consideration of the facts and circumstances of the case and the submissions made across the Bar, since I find that there is nothing in Exts.P9 and P10 orders to suggest that an effective opportunity of hearing had in fact been granted to the petitioner despite their request for the same, I am therefore of the view that the said orders cannot be legally sustained in as much as they have been passed in violation of the principles of natural justice. Accordingly, without pronouncing on the merits of the case and finding the impugned orders to be illegal on account of the non- compliance with the principles natural justice, I set aside Exts.P9 and P10 orders and direct the 1st respondent to pass fresh orders in the matter, in lieu of Ext.P9 and P10, after hearing the petitioner. To enable the 1st

WP(C).No.22475 OF 2019(H) 3 respondent to do so, the petitioner shall appear before the 1st respondent at his office at 11 am on 09.10.2019. 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 WP(C).No.22475 OF 2019(H) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY PERMISSIONS DATED 7.12.2012 GRANTED BY THE 1ST RESPONDENT UNDER SECTION 8 OF THE ACT FOR THE YEAR 2012-13. EXHIBIT P1 A COPY PERMISSIONS DATED 13.01.2014 GRANTED BY THE 1ST RESPONDENT UNDER SECTION 8 OF THE ACT FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF PENALTY ORDER DATED 31.03.2018 ISSUED BY THE 2ND RESPONDENT U/S 67 FOR THE YEAR 2012-13. EXHIBIT P2 A COPY OF ORDER DATED 31.03.2018 ISSUED BY THE 2ND RESPONDENT U/S 67 FOR THE YEAR 2013-14. EXHIBIT P3 COPY OF APPEAL MEMORANDUM AND GROUNDS OF APPEAL FILED AGAINST EXT.P2 BEFORE THE 3RD RESPONDENT. EXHIBIT P3 A COPY OF APPEAL MEMORANDUM AND GROUNDS OF APPEAL FILED AGAINST EXT.P2(A) BEFORE THE 3RD RESPONDENT. EXHIBIT P4 COPY OF NOTICE DATED 28.09.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 8(F)(IV) OF THE ACT FOR THE YEAR 2012-13. EXHIBIT P4 A COPY OF NOTICE DATED 28.09.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 8(F)(IV) OF THE ACT FOR THE YEAR 2013-14. EXHIBIT P5 COPY OF NOTICE DATED 28.02.2019 ISSUED BY THE 1ST RESPONDENT U/S 25 FOR THE YEAR 2013-14. EXHIBIT P5 A COPY OF NOTICE DATED 28.02.2019 ISSUED BY THE 1ST RESPONDENT U/S 25 FOR THE YEAR 2013-14. EXHIBIT P6 COPY OF NOTICE DATED 1.03.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7 COPY OF LETTER DATED 12.03.2019 ADDRESSED TO THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P7 A COPY OF LETTER DATED 12.03.2019 ADDRESSED TO THE 1ST RESPONDENT FOR THE YEAR 2013-14. WP(C).No.22475 OF 2019(H) 5 EXHIBIT P8 COPY OF LETTER DATED 23.03.2019 ADDRESSED TO THE 1ST RESPONDENT. EXHIBIT P9 COPY OF ORDER DATED 25.03.2019 ISSUED BY THE 1ST RESPONDENT U/S.8(F)(IV) OF THE ACT FOR THE YEAR 2012-13. EXHIBIT P10 COPY OF ORDER DATED 26.03.2019 ISSUED BY THE 1ST RESPONDENT U/S.25(1) OF THE ACT FOR THE YEAR 212-13.