Coffee Day Global Limited vs. The State Tax Officer
Facts
The appellant, Coffee Day Global Limited, filed a writ petition challenging Exts.P1 and P2 orders, alleging they were illegal and violative of natural justice. The learned Single Judge dismissed the writ petition, holding that statutory appeals were the appropriate remedy. The appellant appealed this dismissal. The High Court, after noting the close proximity of events leading to the orders, granted time for the respondents to reply. The respondents filed a statement justifying their actions. The appellant's reply dated 30.03.2021, concerning the year 2014-15, was acknowledged by respondents on 31.03.2021, the same date as Ext.P1 order. Ext.P2 order was dated 12.04.2021.
Held
The Court held that the appellant's complaint that the orders were passed either without affording a reasonable opportunity or without considering the reply received on the same date as Ext.P1 order was tenable. The Court found that on the short ground of non-consideration of the reply or lack of reasonable opportunity, the orders in Exts.P1 and P2 were set aside. The Court emphasized that this view was limited to the specific circumstances of the case and should not be treated as a precedent. The matter was remitted to the State Tax Officer for fresh consideration and disposal within four weeks. The appellant was granted liberty to file a memo along with the judgment copy and fix a convenient hearing date within the stipulated time.
Key Issues
1. Whether the orders (Exts.P1 and P2) were passed without affording a reasonable opportunity to the appellant to present its case, thereby violating principles of natural justice, as contended by the appellant? 2. Whether the orders (Exts.P1 and P2) amounted to a non-consideration of the reply submitted by the appellant on 30.03.2021, particularly when Ext.P1 order was passed on the same date, as argued by the appellant? The appellant argued that the orders were passed without a reasonable opportunity or by failing to consider their reply. The respondents, through the Government Pleader, attempted to justify the orders and explain any apparent errors.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THUR AY, THE 2ND DAY OF DECEMBER 2021 / 11TH AGRAHAYANA, 1943 WA NO. 1203 OF 2021 AGAINST THE ORDER/JUDGMENT IN WP(C) 13932/2021 OF HIGH COURT OF KERALA APPELLANT/S: COFFEE DAY GLOBAL LIMITED 39/6182, 6183, ALAPPAT CROSS ROAD, ATLANTIS JN. RAVIPURAM, KOCHI - 682 015, REPRESENTED BY ITS AUTHORISED SIGNATORY SUMODH P. MOHANAN, BY ADVS. S.K.DEVI M.RAJ MOHAN SHANMUGHAM D. JAYAN RESPONDENT/S: 1 THE STATE TAX OFFICER SGST DEPARTMENT, I CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD 682 030. 2 THE INTELLIGENCE OFFICER SQUAD NO. VIII, DEPT. OF COMMERCIAL TAXES, ERNAKULAM 682 015. 3 STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695 001. BY ADV GOVERNMENT PLEADER OTHER PRESENT: SR GP V.K. SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 02.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A No.1203 of 2021 -2- J U D G M E N T S.V.Bhatti.J. Heard Adv. S.K.Devi and Mr.V.K. Shamsudheen, learned Senior Government Pleader for parties.
Writ petitioner is the appellant. The appellant filed W
The judgment continues below.
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