Hykon India Private Limited vs Deputy Commissioner Of State Tax ...
2021 Latest Caselaw 16697 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
          THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
    WEDNESDAY, THE 11TH DAY OF AUGUST 2021 / 20TH SRAVANA, 1943
                      WP(C) NO. 16089 OF 2021
PETITIONER:

          HYKON INDIA PRIVATE LIMITED
          IKKANDA WARRIER ROAD,
          THRISSUR, REPRESENTED BY ITS MANAGING DIRECTOR,
          MR.CHRISTO GEORGE.

          BY ADVS.
          A.KUMAR
          P.J.ANILKUMAR
          G.MINI(1748)
          P.S.SREE PRASAD
          JOB ABRAHAM
          AJAY V.ANAND(K/938/2008)



RESPONDENT:

          DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE
          SPECIAL CIRCLE, POOTHOLE,
          THRISSUR-680004.



          SMT. THUSHARA JAMES - SR.GP




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 16089 OF 2021
                                    2

                              JUDGMENT

The petitioner - which is stated to be a Private Limited

Company incorporated under the provisions of the Companies

Act, 1956 - has approached this Court impugning Ext.P4 order,

on various grounds, but primarily that it has been issued without

affording them an opportunity of being heard.

2. On hearing Sri.A.Kumar, learned counsel for the

petitioner, on the afore lines, yesterday when this matter was

considered, I directed the learned Senior Government Pleader -

Smt.Thushara James, to obtain instructions on this aspect.

3. Today, the learned Senior Government Pleader

concedes that even though notice had been issued to the petitioner

before Ext.P4 order had been made, he had not been heard.

Taking note of the afore submissions and since affording an

opportunity of hearing to the petitioner is a facet of the

fundamental principle of natural justice and that of the Statutory

Scheme, I allow this writ petition and set aside Ext.P4; with a

consequential direction to the respondent to reconsider the WP(C) NO. 16089 OF 2021

assessment against the petitioner, after hearing him; thus leading

to apposite orders thereon, as expeditiously as is possible.

To facilitate the afore exercise, I direct the petitioner to

mark appearance in the office of the respondent at 11.A.M. on

27.08.2021; on which day, said Authority may hear them or fix

another suitable date for hearing, thus completing the process as

directed above.

At this time, Sri.A.Kumar - learned counsel appearing for

the petitioner, interjected to request that his client be also given

liberty to file objections and to produce relevant documents.

Smt.Thushara James submitted that her client does not stand in

the way. This is recorded.

Sd/-

DEVAN RAMACHANDRAN JUDGE SAS/11/08/2021 WP(C) NO. 16089 OF 2021

APPENDIX OF WP(C) 16089/2021

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT DATED 11.02.2021.

Exhibit P2 TRUE COPY OF THE EMAIL DATED 09.03.2021.

Exhibit P3 TRUE COPY OF THE EMAIL BY THE RESPONDENT AUTHORITY DATED 23.03.2021.

Exhibit P4 TRUE COPY OF THE ORDER DATED 30.03.2021 ISSUED BY THE 1ST RESPONDENT.

Exhibit P5 TRUE COPY OF THE CIRCULAR DATED 25.06.2020 (CIRCULAR NO.7/2019).

RESPONDENTS' EXHIBITS:    NIL

                                               //TRUE COPY//

                                               P.A. TO JUDGE