Amarjyothi Silks vs. The State Tax Officer
Facts
The petitioner, Amarjyothi Silks, represented by its Managing Partner Akhilesh J. Amarjyothi, challenged an assessment and rectification order (Ext.P3) passed by the State Tax Officer, Kollam. The order pertained to the assessment year 2014-2015. The petitioner contended that the impugned order was passed without affording them an opportunity for a personal hearing. The State Tax Officer is the respondent authority.
Held
The Court held that the impugned order at Ext.P3 was passed without granting the petitioner an opportunity of a personal hearing. This violation of the principles of natural justice rendered the order unsustainable. Consequently, the Court quashed and set aside the impugned order. The matter of assessment for the year 2014-2015 was remitted back to the respondent State Tax Officer. The respondent was directed to decide the matter afresh according to law, ensuring that the petitioner is granted an opportunity of a personal hearing. The petitioner was directed to appear before the respondent on February 19, 2021, at 11:30 AM and abide by further directions.
Key Issues
1. Whether the assessment and rectification order dated Ext.P3, passed by the State Tax Officer, Kollam, is liable to be quashed for non-compliance with principles of natural justice, specifically the absence of a personal hearing for the petitioner? The petitioner argued that the impugned order was passed without granting them an opportunity of a personal hearing, which violates the principles of natural justice. The respondent, the State Tax Officer, did not record any specific arguments in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 05TH DAY OF FEBRUARY 2021 / 16TH MAGHA,1942 WP(C).No.23840 OF 2020(D) PETITIONER: AMARJYOTHI SILKS, KADAPPAKKADA, KOLLAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER AKHILESH J. AMARJYOTHI. BY ADVS. SRI. S. ANIL KUMAR SMT. S. SHAINA SRI. RAHUL A. SMT. APARNA ANIL RESPONDENT: THE STATE TAX OFFICER, SGST DEPARTMENT, SECOND CIRCLE, ASRAMOM, KOLLAM, PIN -691 002. SMT. THUSHARA JAMES, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.23840 OF 2020 2 JUDGMENT Dated this the 5th day of February 2021 Heard both sides.
The petitioner had challenged the assessment and rectification order at Ext.P3 pertaining to assessment year 2014 to 2015 passed by the State Tax Officer, Kollam. It is revealed from the impugned order as well as from submission of the learned counsel for the petitioner that without granting opportunity of personal hearing to the petitioner, the impugned order has been passed. Therefore, the petition is disposed of with the following directions:- i) The impugned order at Ext.P3 is quas
The judgment continues below.
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