Sheeja Vamadevan Sathi vs. Assistant Commissioner - Kerala High Court, 24 July 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 24TH DAY OF JULY 2019 / 2ND SRAVANA, 1941 WP(C).No.3455 of 2019 PETITIONER/S: SHEEJA VAMADEVAN SATHI, AGED 51 YEARS, W/O.JAYACHANDRAN K., RESIDING AT PADINJATTIL VEEDU, 26 PARIYARAM, VENKODE P.O., THIRUVANANTHAPURAM,PIN- 685 028, PROPRIETOR OF HOTEL VARKALA PARK INTERNATIONAL, RAILWAY STATION ROAD, VARKALA, THIRUVANANTHAPURAM. BY ADV. SMT.MARY BENJEMIN RESPONDENT/S: ASSISTANT COMMISSIONER, OFFICE OF THE ASISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, TAX TOWERS, 2ND FLOOR, KARAMANA, THIRUVANANTHAPURAM-695 002. BY GOVERNMENT PLEADER, DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3455/2019 2

JUDGMENT The petitioner, an assessee, challenges Ext.P5 order of assessment as well as Ext.P6 order of penalty. As seen from the impugned order itself, Ext.P5 order was issued for the reason that the petitioner failed to submit return for the period from June, 2018 to September, 2018. Consequently, a penalty of double the amount was imposed on the petitioner. The petitioner is not challenging the assessment order since the petitioner has already submitted return. The only question now remains related to the validity of the penalty order. The writ petition is pending since more than the last five months. The maximum penalty of double the amount has been imposed on the petitioner. It seems that the petitioner was not heard before passing the penalty order. The penalty order itself has been corrected in the name of 'City Palace' instead of 'Varkala Park International' as evident from Ext.P7. WP(C).No.3455/2019 3 This Court is of the view that an opportunity should be given to the petitioner to show cause against the penalty order. Accordingly, Ext.P6 is set aside for reconsideration. Ext.P6 is to be treated as a notice. The petitioner shall set out objections to Ext.P6 within three weeks. Thereafter, fresh orders shall be passed after hearing the petitioner. The petitioner shall appear before the Authority on 12.8.2019. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.3455/2019 4 APPENDIX PETITIONER'S/S EXHIBITS: IBIT P1OF THE NOTICE DATED 15-10-2018 ISSUED TO THE PETITIONER BY THE RESPONDENT FIXING THE HEARING ON 10-12-2018. EXHIBIT P1 AOF THE NOTICE DATED 15-10-2018 ISSUED TO THE PETITIONER BY THE RESPONDENT FIXING THE HEARING ON 13-12-2018. EXHIBIT P2OF LETTER DATED 10-12-2018 SENT TO THE RESPONDENT BY THE PETITIONER. EXHIBIT P3OF THE LETTER DATED 10-12-2018, GIVEN BY THE RESPONDENT TO THE PETITIONER. EXHIBIT P4OF LETTER DATED 17-12-2018, SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT. EXHIBIT P5OF THE ORDER DATED 10-12-2018 ISSUED BY THE RESPONDENT. EXHIBIT P6OF PENALTY ORDER DATED 17-12-2018 ISSUED BY THE RESPONDENT. EXHIBIT P7OF THE CORRECTION ORDER DATED 27-12- 2018 ISSUED BY THE RESPONDENT. EXHIBIT P8OF THE DEALER PARTICULARS EVIDENCING FILING OF RETURN AND PAYMENT OF TAX FOR SEPTEMBER 2018. EXHIBIT P9OF THE DEALER PARTICULARS EVIDENCING FILING OF RETURN AND PAYMENT OF TAX FOR NOVEMBER 2018 ON 10-01-2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE