M/S.Monotech System LTD. vs. State Tax Officer - Kerala High Court, 20 June 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 20TH DAY OF JUNE 2019 / 30TH JYAISHTA, 1941 WP(C).No.14935 of 2019 PETITIONER/S: M/S.MONOTECH SYSTEM LTD. 3RD FLOOR CITY CENTRE, NO. 66 THIRUMALAI ROAD, T NAGAR, CHENNAI - 600 017, REPRESENTED BY ITS COCHIN BRANCH MANGER, SRI. BAIJU.P. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER 2ND CIRCLE, MINI CIVIL STATION, THRIPPUNITHURA 682 301. 2 COMMISSIONER OF STATE TAX, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN 682 030. GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 14935 of 2019 -2-

JUDGMENT Heard Sri.Tomson T. Emmanuel, the learned counsel for the petitioner and Dr. Thushara James, the learned Government Pleader.

The petitioner challenges Ext.P4 order made under Section 25 of KVAT Act (for short the 'Act') as illegal and is made without Officer[ (2011) 19 KTR 614 (ker) ] and Ext.P5, to contend that after Ext.P3 reply was filed, the petitioner is entitled to opportunity of hearing and in the case on hand the reply in Ext.P3 is not considered, like-wise petitioner is not afforded opportunity by the respondents. The petitioner points out the anomalous narrative in Ext.P4 to show that Ext.P4 has been passed in great haste to complete assessment.

The learned Government Pleader referring to admitted dates, firstly, tries to contend that the case of complete denial of opportunity and the contradiction now pointed out by the petitioner is not an error which vitiates Ext.P4. She prays for disposing the writ petition.

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As is evident the petitioner on receipt of notice dated 05.03.2019 appeared before the 1st respondent and requested time for Ac -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ONLINE ANNUAL RETURN SUBMITTED FOR 2012-13 WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P2OF NOTICE U/S. 25 (1) OF THE KVAT ACT ISSUED FOR 2012-13 BY 1ST RESPONDENT BY KVATIS SCRUTINY FOR MISMATCH OF DATA WITHOUT VERIFYING BOOKS OF ACCOUNTS. EXHIBIT P3OF REPLY DATED 28.3.2019 SUBMITTED BY PETITIONER AGAINST EXT P2 NOTICE FOR 2012-13 ALONG WITH PROOF OF UPLOADING/ACCOUNTING OF TRANSACTIONS ALLEGED AS NOT ACCOUNTED, REQUESTING A PERSONAL HEARING. EXHIBIT P3 AOF CIRCULAR NO. CI.45370/09/CT DATED 16.11.2009 ISSUED BY 2ND RESPONDENT DIRECTING ASSESSING AUTHORITIES NOT TO COMPLETE ASSESSMENT ON THE BASIS OF MISMATCH WITH AFFIX AND PREFIX OF INVOICES, WITHOUT VERIFYING BOOKS OF ACCOUNTS TO COMPLETE BEST JUDGMENT ASSESSMENT. EXHIBIT P4OF ORDER DATED 30.3.2019 FOR 2012/13 SERVED TO PETITIONER ON 15.5.2019 WITHOUT PROPER CONSIDERATION OF EXT. P3 RELY AND DOCUMENTS PRODUCED ALONG WITH REPLY. EXHIBIT P5OF JUDGMENT DATED 6.4.2017 IN WPC NO. 10660 OF 2017 PASSED BY THIS HONBLE COURT ON SIMILAR SET OF FACTS IN QUASHING ASSESSMENT COMPLETED WITHOUT A PERSONAL HEARING REQUESTED IN THE REPLY. RESPONDENT'S/S EXHIBITS: NIL //// PA TO JUDGE