A.Abdul Basheer vs. The State Tax Officer
Held
The Court held that the assessment order (Ext.P5) could not be legally sustained. The reasoning was that the 1st respondent had acknowledged the receipt of the petitioner's reply (Ext.P4) on February 27, 2019. Since the assessment order was passed without considering the objections contained in Ext.P4, it was deemed legally invalid. Consequently, the Court quashed Ext.P5 assessment order. The Court directed the 1st respondent to pass a fresh assessment order for the assessment year 2014-15 under the KVAT Act, after affording the petitioner a hearing and considering the objections in Ext.P4. The petitioner was directed to appear before the 1st respondent on October 25, 2019, and the 1st respondent was to pass the fresh order within three weeks thereafter. The consequent revenue recovery notices (Ext.P6 and P6(a)) were also quashed. No issue was expressly left undecided.
Facts
The petitioner, A. Abdul Basheer, proprietor of M/s. AM Chicken Agencies, challenged an assessment order (Ext.P5) passed by the State Tax Officer (1st respondent) under the Kerala Value Added Tax (KVAT) Act for the assessment year 2014-15. The petitioner contended that although he was afforded a hearing, he requested time to submit additional material. This material was submitted via Ext.P4, acknowledged by the 1st respondent on February 27, 2019. However, the assessment order, dated December 31, 2018, was issued subsequently. The petitioner argued that the assessment order was back-dated to appear prior to the acknowledgment of his reply, suggesting it was passed without considering his objections.
Key Issues
1. Whether the assessment order (Ext.P5) passed by the State Tax Officer under the KVAT Act for the assessment year 2014-15 is legally sustainable, given that it was issued without considering the petitioner's reply (Ext.P4) submitted after the hearing and acknowledged on February 27, 2019, while the order is dated December 31, 2018. Petitioner's arguments: The petitioner argued that the assessment order was back-dated to circumvent the consideration of his reply (Ext.P4), which was acknowledged by the respondent on February 27, 2019. He contended that the order, being dated prior to the acknowledgment of his submitted material, could not have taken his objections into account, rendering it legally unsustainable. Revenue's arguments: The judgment does not record any specific arguments made by the respondents.
Sections Cited
KVAT Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 09TH DAY OF OCTOBER 2019/17TH ASWINA, 1941 WP(C).No.23988 OF 2019(W) PETITIONER: A.ABDUL BASHEER AGED 57 YEARS PROPRIETOR, M/S. AM CHICKEN AGENCIES, VENNIYOOR, KARUMBIL, MALAPPURAM. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, SGST DEPARTMENT, THIRURANGADI-676 306 2 THE INTELLIGENCE OFFICER, SQUAD NO. I, MALAPPURAM-676 505 3 ADDL.R4: 4 THE ASST. COMMISSIONER (APPEALS) SGST DEPARTMENT, MALAPPURAM-676 505 THE DEPUTY TAHSILDAR TIRURANGADI TALUK, MALAPPURAM DISTRICT – 676 306. ADDL. R4 IS IMPLEADED AS PER ORDER DATED 9.10.2019 IN I.A.NO.1/2019. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No.23988/2019 : 2 : J U D G M E N T The challenge in the writ petition is against Ext.P5 assessment order passed under the Kerala Value Added Tax Act [KVAT Act] for the assessment year 2014-15. The grievance of the petitioner in the writ petition is essentially th
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