M/S. Pinnacle Motor Works Pvt. Ltd vs The Assistant Commissioner
2021 Latest Caselaw 4128 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

    THURSDAY, THE 04TH DAY OF FEBRUARY 2021 / 15TH MAGHA,1942

                        WP(C).No.2837 OF 2021(D)


PETITIONER/S:

                M/S. PINNACLE MOTOR WORKS PVT. LTD.
                KUTTANELLUR, THRISSUR, PIN - 680 006,
                REPRESENTED BY ITS DIRECTOR GAABI GAFOOR.

                BY ADVS.
                SRI.SANTHOSH P.ABRAHAM
                SRI.SANTHOSH P.ABRAHAM

RESPONDENT/S:

      1         THE ASSISTANT COMMISSIONER,
                (FORMERLY STATE TAX OFFICER), 4TH CIRCLE,
                STATE GOODS AND SERVICE TAX DEPARTMENT KERALA,
                SGST COMPLEX, POOTHOLE, THRISSUR - 680 004.

      2         THE DEPUTY COMMISSIONER
                STATE GOODS AND SERVICE TAX DEPARTMENT KERALA,
                SGST COMPLEX, POOTHOLE, THRISSUR - 680 004.

      3         THE JOINT COMMISSIONER
                STATE GST DEPARTMENT KERALA, SGST COMPLEX,
                POOTHOLE, THRISSUR - 680 004.



                SMT.THUSHARA JAMES, GOVERNMENT PLEADER .

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.2837 OF 2021             2



                            JUDGMENT

Dated this the 4th day of February 2021

By this petition, the petitioner prays for quashing Ext.P5

assessment order dated 09.12.2020

2. Heard both sides.

3. The first notice under Section 25(1) of the Kerala Value

Added Tax Act (hereinafter referred to as 'the KVAT Act') at Ext.P1

was issued to the petitioner on 23.09.2020 in respect of the

assessment year 2015-2016. It was followed by another additional

notice at Ext.P3 dated 09.12.2020, which was received by the

petitioner on 14.12.2020. The petitioner moved an application for

adjournment on 14.12.2020 itself. It was considered and granted.

An order in writing came to be passed adjourning the proceedings

of the assessment on 17.12.2020 by the Assessing Officer.

However, ignoring this order of adjournment, on 09.12.2020 itself,

final order of assessment came to be passed and the same is at

Ext.P5.

4. Learned counsel appearing for the petitioner argued that

once authority has granted adjournment to the petitioner and the

proceedings of assessment were deferred to 17.12.2020, the

Assessing Officer was not justified in passing the final order of

assessment on 09.12.2020 itself without hearing the petitioner and

therefore, the impugned order at Ext.P5 needs to be quashed and

set aside.

5. As against this, learned Government Pleader drew my

attention to the impugned order to point out that ample time and

several adjournments were already availed by the petitioner and

therefore, there was no alternative with the Assessing Officer, but

to finalise the assessment.

6. I have considered the submissions so advanced and

perused the materials placed before me.

7. It is seen from the records that first notice of

assessment was followed by subsequent additional notice pointing

out few more defects to the petitioner and this additional notice

under Section 25(1) of the KVAT Act is reportedly served on the

petitioner 14.12.2020. On the very same day, he moved an

adjournment application and the proceedings were deferred to

17.12.2020 as reflected from the communication at Ext.P4.

However, unfortunately, the assessment was finalised on

09.12.2020 itself by the order at Ext.P5. This clearly reflects that

the impugned assessment order was passed without hearing the

petitioner. The fact that the assessment proceedings were

adjourned to 17.12.2020 is evidenced from Ext.P4. Therefore, as

the impugned order is passed in violation of the principles of

natural justice, the petition is allowed with the following directions:-

The impugned order at Ext.P5 dated 09.12.2020 passed by

the 1sr respondent Assistant Commissioner, 4 th Circle, Thrissur is

quashed and set aside. The matter is remitted to the said authority

for fresh consideration and for passing the fresh order of

assessment after hearing the petitioner. The petitioner is directed

to appear before the said authority at 11.30 am on 16.02.2021.

Parties to act on the authenticated copy of this judgment.

The writ petition is accordingly allowed.

Sd/-

                                                   A.M.BADAR
ajt                                                    JUDGE





                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              TRUE COPY OF THE NOTICE

NO.32081428855/2015-16 DATED 23.09.2020 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE NOTICE NO.32081428855/15-

16 DATED 13.10.2020 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE NOTICE NO.32081428855/2015-16 DATED 09.12.2020 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE SCREEN SHOT OF E-MAIL DATED 14.12.2020 SENT BY THE PETITIONER TO THE 1ST RESPONDENT.

EXHIBIT P5 TRUE COPY OF THE ORDER NO.32081428855/2015-

16 DATED 09.12.2020 ISSUED BY THE 1ST RESPONDENT.