Sijmak Exports Private Limited vs. State Of Kerala
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Cause title — parties, addresses and appearances
JUDGMENT Heard Sri.Jolly John, the learned counsel for the petitioner and Smt. M.M Jasmine, the learned Government Pleader.
The petitioner challenges Ext.P10 order dated 20.02.2019 as illegal and violative of principles of natural justice. The case of the petitioner is that reading of Ext.P10 to disclose that the respondents had sent a registered notice to the petitioner, but the same was returned by the postal authorities with remarks “not known”, therefore the assessment order in Ext.P10 has been made. Sri.Jolly John, the learned counsel for the petitioner, requests the Court to grant one opportunity to the petitioner to substantiate petitioner's case against the show cause notice dated 20.12.2019. He invites the attention of the Court to other Exhibits filed in the writ petition to contend that the petitioner has material documents/evidence and one
-3- W.P(C) NO.17006 OF 2019 opportunity, if is given the assessment can be proceeded with and completed in accordance with law. He fairly states that, the petitioner if is aggrieved by a decision so taken after affording opportunity to petitioner, the petitioner would have to work out the remedy by way of appeal.
The Government Pleader refers to written instructions and submits that in the instant case principles of natural justice are not violated. The short question for consideration before this Court is whether Ext.P10 assessment order is made after issuing notice, affording reasonable opportunities to the petitioner or not. This aspect is examined by this Court by not referring to the pleadings or the observations in Ext.P10 but after looking at the postal cover now relied on by the respondents. This Court after perusing the above record is convinced that Ext.P10 order is made in disregard of principles
-4- W.P(C) NO.17006 OF 2019 of natural justice, therefore Ext.P10 is illegal and liable to be set aside. Accordingly Ext.P10 order is set aside. Matter sent back to 2nd respondent for consideration and disposal in accordance with law. The petitioner accompanied by this order appears before the 2nd respondent on 05.08.2019 along with its explanation and documents in support of its case. The 2nd respondent either on 05.08.2019 or any other subsequent date disposes of the assessment preferably on or before 20.08.2019. S.V. BHATTI JUDGE JS
-5- W.P(C) NO.17006 OF 2019 APPENDIX OF WP(C) 17006/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE INCORPORATION CERTIFICATE OF THE PETITIONER COMPANY EXHIBIT P2 THEOF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER COMPANY UNDER KVAT WITH THE COMMERCIAL TAXES DEPARTMENT EXHIBIT P3 AOF THE CERTIFICATE OF IMPORTER -EXPORTEER CODE (IEC) ISSUED BY THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE TO THE PETITIOENR. EXHIBIT P4 THE COMPILATION OF THE DETAILS OF THE FORM H UNDER WHICH THE SPENT SPICES WERE PURCHASED RS. 5,19,52,850/-(RUPEES FIVE CROES NINTEEN LAKHS FIFTY-TWO THOUSAND EIGHT HUNDRED AND FIFTY) BY THE PETITIONER FROM M/S. SYNTHITE INDUSTRIES LTD FOR THE PERIOD 2016-17 EXHIBIT P5 THE INVOICES, AND RELATED EXPORT DOCUMENTS OF, THE TOTAL EXPORT BY THE PETITIONER COMPANY DURING THE YEAR 2016- 17 FOR A TOTAL AMOUNT OF RUPEES 7,73,50,237.15 EXHIBIT P6 THE COMPILATION OF THE DETAILS OF THE FORM C UNDER WHICH THE DRY FLOWER POTPOURRI HAS BEEN SOLD BY THE PETITIONER TO VARIOUS CUSTOMERS OUTSIDE THE STATE FOR THE PERIOD 2016-17 EXHIBIT P7 THE C FORMS RECEIVED FROM THE CUSTOMERS TO THE PETITIONER COMPANY DURING THE YEAR 2016-17
-6- W.P(C) NO.17006 OF 2019 EXHIBIT P8 THE COMPILATION OF THE DETAILS OF THE FROM C ISSUED BY THE PETITIONER FOR THE PERIOD 2016-17 EXHIBIT P9 THEOF THE C FORMS ISSUED BY PETITIONER DURING THE YEAR 2016-17 EXHIBIT P10OF THE PROCEEDINGS DATED 20/02/2019 NUMBERED AS 32151330281/2016- 17/CST ASSESSING CST FOR THE YEAR 2016- 17 EXHIBIT P11OF THE PROCEEDINGS DATED 20/02/2019 NUMBERED AS 32151330281/2016- 17/CST ASSESSING CST FOR THE YEAR 2017- 18
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.