Sree Palani Andavar Alloys & Steels (P) LTD. vs. Assistant State Tax Officer
Held
The Court held that the assessment order and demand notice were unsustainable as they were passed without affording the petitioner a reasonable opportunity of being heard. The Court quashed the impugned orders.
Facts
The petitioner, a private limited company, filed a writ petition challenging the assessment order and demand notice issued by the Assistant State Tax Officer. The petitioner contended that the assessment was made without proper opportunity to be heard.
Key Issues
Whether the assessment order and demand notice were passed in violation of principles of natural justice by denying the petitioner an opportunity to be heard.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 6TH DAY OF DECEMBER 2017/15TH AGRAHAYANA, 1939 ---------------------------- PETITIONER: ----------- SREE PALANI ANDAVAR ALLOYS & STEELS (P) LTD., 4/173, PANIYAMPALLY, THOPPUPALAYAM, CHENNIMALAI, ERODE, TAMIL NADU-638051, REPRESENTED BY ITS MANAGING DIRECTOR, PALANISWAMY GOUNDER CHELAPPAN, SON OF K.N.PALANISWAMY GOUNDER, AGED 69 YEARS.
BY ADVS.SRI.JACOB SEBASTIAN SRI.K.A.SIYAD SRI.K.V.WINSTON SMT.ANU JACOB RESPONDENTS: ------------
ASSISTANT STATE TAX OFFICER, SQUAD NUMBER 2, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678 001. 2. THE ASSISTANT COMMISSIONER (INTELLIGENCE) OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, PALAKKAD, PIN - 678 001. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, SECRETARIAT, TRIVANDRUM - 695 001. BY GOVERNMENT PLEADER SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ -------
The judgment continues below.
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