Hercules Automobiles International (P) LTD. vs. The State Of Kerala
Held
The Court found that the assessment order was indeed passed without affording the petitioner a reasonable opportunity to present their case. Therefore, the impugned order was set aside.
Facts
The petitioner challenged an order of assessment and demand for tax, interest, and penalty. The petitioner contended that the assessment order was passed without proper notice and opportunity to be heard.
Key Issues
Whether the assessment order was passed in violation of principles of natural justice by denying the petitioner an adequate opportunity to be heard.
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 1ST DAY OF DECEMBER 2017/10TH AGRAHAYANA, 1939 WP(C).No. 38801 of 2017 (A) ---------------------------- PETITIONERS: ------------ HERCULES AUTOMOBILES INTERNATIONAL (P) LTD. P.B. NO.4405, CCSB ROAD, CHUNGOM, ALAPPUZHA-688011. REPRESENTED BY ITS AUTHORISED SIGNATORY MR.JOSEPH VARGHESE.
BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SMT.S.PARVATHI RESPONDENTS: ------------
THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT), TAX COMPLEX, ASHRAMAM P O, CHINNAKKADA, KOLLAM 691 013. 3. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TAX DEPARTMENT) ALAPPUZHA 688 001. 4. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, (CURRENTLY STATE GOODS AND SERVICES TA
The judgment continues below.
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