Aryacon Contractors And ... vs State Of Kerala
2021 Latest Caselaw 16785 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. 16197 OF 2021
PETITIONER:

          ARYACON CONTRACTORS AND ENGINEERS,
          PMC 16/516, CITY ESTATE, M.C.ROAD, PERUMBAVOOR-683542,
          REPRESENTED BY ITS MANAGING PARTNER, S.SHYAM.

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


RESPONDENTS:

    1     STATE OF KERALA,
          REPRESENTED BY ITS SECRETARY (TAXES),
          GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.

    2     THE DEPUTY COMMISSIONER (WORKS CONTRACT),
          OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND
          SERVICES TAX DEPARTMENT, MATTANCHERRY, KOCHI,
          ERNAKULAM-682002.

    3     COMMISSIONER OF KERALA STATE GST,
          KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM,
          KARAMANA P.O., THIRUVANANTHAPURAM, KERALA-695002.

          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. 16197 OF 2021
                                -2-

                           JUDGMENT

The petitioner has approached this Court

impugning Ext.P5 on various grounds, but primarily

that they 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 allegation saying that she has been

instructed by her clients that several

opportunities had offered to the petitioner by

issuing notices to them; but that they had not

cared to respond to any of them or to present

themselves for hearing at the time when the

assessment was completed.

3. Smt.Thushara James alleged that,

therefore, the petitioner has approached this

Court with gross malafides in having alleged that

they had not been offered any opportunity of being WP(C) NO. 16197 OF 2021

heard.

4. I have examined Ext.P5 - which is the

order 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 them; 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 their version can also be heard before the

same is finalized against them.

Solely for the afore reasons, I order this

writ petition and set aside Ext.P5; with a

consequential direction to the 2nd respondent to

reconsider the returns filed by the petitioner

for the assessment year 2016-17, after affording

them an opportunity of being heard - either WP(C) NO. 16197 OF 2021

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 them or fix

another date for hearing and complete the

proceedings as per law.

Sd/-

DEVAN RAMACHANDRAN JUDGE akv WP(C) NO. 16197 OF 2021

APPENDIX OF WP(C) 16197/2021

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE PETITIONER'S REQUEST LETTER DATED 30.3.2021 FOR FURTHER TIME 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.

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.32151040255/2016-17 DATED 3.5.2021 ISSUED BY THE 2ND RESPONDENT.

RESPONDENT'S/S EXHIBITS : NIL.

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