K.S. Pareed vs State Of Kerala
2021 Latest Caselaw 16779 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. 16183 OF 2021
PETITIONER:

          K.S. PAREED, AGED 62 YEARS,
          S/O.SAYED MOHAMMED, KOPPARAMBIL HOUSE, VENGOLA KARA,
          ARACKAPPADY VILLAGE, VENGOLA P.O., ERNAKULAM 683 556.

          BY ADVS.K.P.PRADEEP
          HAREESH M.R.
          RASMI NAIR T.
          T.T.BIJU
          T.THASMI
          M.J.ANOOPA


RESPONDENTS:

    1     STATE OF KERALA, REP. ITS SECRETARY (TAXES),
          GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM - 695 001.

    2     THE DEPUTY COMMISSIONER (WORKS CONTRACT),
          OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND
          SERVICES TAX DEPARTMENT, MATTANCHERRY, KOCHI,
          ERNAKULAM - 682 002.

    3     COMMISSIONER OF KERALA STATE GST,
          KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM,
          KARAMANA P.O., THIRUVANANTHAPURAM, KERALA -695 002.

          BY ADV.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. 16183 OF 2021
                                    -2-

                               JUDGMENT

The petitioner has approached this Court

impugning Exts.P5 and P5(a) on various grounds,

but primarily that he had not been offered an

opportunity of being heard, before issuing the

same.

2. However, the learned Senior Government

Pleader - Smt.Thushara James, vehemently opposed

the afore allegations, saying that she has been

instructed by her clients that several

opportunities had been offered to the petitioner

after issuing notices to him, but that he had not

cared to respond to any of them or to present

himself for hearing at the time when the

assessment was completed.

3. Smt.Thushara James contended that,

therefore, the petitioner has approached this

Court with gross malafides in having alleged that WP(C) NO. 16183 OF 2021

he had not been offered any opportunity of being

heard.

4. I have examined Exts.P5 and P5(a) - which

are the orders impugned in this writ petition, and

notice that there is no specific reference therein

to any such opportunity of hearing having been

afforded to the petitioner. Of course, I do not

say that this means that no such opportunity had

been afforded to him; but, since the assessment is

one that has been made by the Officer at the first

instance, I am certain that petitioner must be

given one last latitude - by way of an indulgence,

so that his version can also be heard before the

same is finalized against him. I record that

Smt.Thushara James also acceded to this.

Solely for the afore reasons, I order this

writ petition and set aside Exts.P5 and P5(a);

with a consequential direction to the 2nd

respondent to reconsider the returns filed by the WP(C) NO. 16183 OF 2021

petitioner for the assessment year 2016-17, after

affording him an opportunity of being heard -

either physically or through video conferencing.

In order to enable an expeditious compliance

of the directions in this judgment, I direct the

petitioner to mark appearance in the office of the

2nd respondent at 11 A.M. on 26.08.2021; on which

day, said Authority will either hear him or fix

another date for hearing and complete the

proceedings as per law.

Sd/-

DEVAN RAMACHANDRAN JUDGE akv WP(C) NO. 16183 OF 2021

APPENDIX OF WP(C) 16183/2021

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE PETITIONER'S ADJOURNMENT REQUEST DATED 30.3.2021 BEFORE THE 2ND RESPONDENT

EXHIBIT P2 TRUE COPY OF THE EMAIL DATED 18.4.2021 FROM THE PETITIONERS AUTHORIZED REPRESENTATIVE TO THE 2ND RESPONDENT

EXHIBIT P3 TRUE COPY OF THE APPLICATION FOR ADJOURNMENT DATED 3.5.2021 FROM THE PETITIONERS AUTHORIZED REPRESENTATIVE BEFORE THE 2ND RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE G.O.(RT) NO.391/2021/DMD DATED 30.4.2021 ISSUED BY THE CHIEF SECRETARY OF KERALA.

EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER NO.32151064522/2014-15 DATED 30.3.2021 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P5 (A) TRUE COPY OF THE ASSESSMENT ORDER NO.32151064522/2015-16 DATED 30.3.2021 ISSUED BY THE 2ND RESPONDENT.

RESPONDENT'S/S EXHIBITS : NIL.

//TRUE COPY// P.A. TO JUDGE