Britannia Industries LTD vs. State Of Kerala
Held
The Court found no fault with the Assessing Officer's conduct but granted the petitioner one final opportunity to present evidence, subject to payment of costs.
Facts
The petitioner is aggrieved by an assessment order, claiming a lack of opportunity for hearing. The appellate order had directed the production of specific evidence, which the petitioner failed to submit before the Assessing Officer.
Key Issues
Whether the petitioner was denied a reasonable opportunity of hearing and whether the Assessing Officer erred in passing the assessment order without further evidence.
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 TUESDAY, THE 28TH DAY OF NOVEMBER 2017/7TH AGRAHAYANA, 1939 WP(C).No. 38154 of 2017 (T) ---------------------------- PETITIONER: ----------- BRITANNIA INDUSTRIES LTD, NEAR A1-AMEEN COLLEGE, EDATHALA, KOMBARA, NAD PO., KOCHI-682039, REPRESENTED BY ITS REGIONAL COMMERCIAL & FINANCE MANAGER MR. R.RAVICHANDRAN
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 RESPONDENT(S): -------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM PIN-695001
THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE II, STATE GOODS AND SERVICES, TAX DEPARTMENT KERALA, ERNAKULAM PIN-682015
THE INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, KAKKANAD, ERNAKULAM PIN-682030
BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-11-2017, THE COURT ON THE SAME
The judgment continues below.
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