Amarjyothi Silks vs The State Tax Officer
2021 Latest Caselaw 4336 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                              PRESENT

                THE HONOURABLE MR. JUSTICE A.M.BADAR

     FRIDAY, THE 05TH DAY OF FEBRUARY 2021 / 16TH MAGHA,1942

                     WP(C).No.23840 OF 2020(D)


PETITIONER:

              AMARJYOTHI SILKS,
              KADAPPAKKADA, KOLLAM DISTRICT,
              REPRESENTED BY ITS MANAGING PARTNER
              AKHILESH J. AMARJYOTHI.

              BY ADVS.
              SRI. S. ANIL KUMAR
              SMT. S. SHAINA
              SRI. RAHUL A.
              SMT. APARNA ANIL

RESPONDENT:

              THE STATE TAX OFFICER,
              SGST DEPARTMENT,
              SECOND CIRCLE, ASRAMOM,
              KOLLAM,
              PIN -691 002.


              SMT. THUSHARA JAMES, GP

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.23840 OF 2020

                                           2




                                     JUDGMENT

Dated this the 5th day of February 2021

Heard both sides.

2. The petitioner had challenged the assessment

and rectification order at Ext.P3 pertaining to assessment

year 2014 to 2015 passed by the State Tax Officer, Kollam.

It is revealed from the impugned order as well as

from submission of the learned counsel for the petitioner

that without granting opportunity of personal hearing to

the petitioner, the impugned order has been passed.

Therefore, the petition is disposed of with the following

directions:-

i) The impugned order at Ext.P3 is quashed and

set aside.

ii) The matter of assessment for the year 2014 to

2015 covered by the impugned assessment and

rectification order is remitted to the respondent for

deciding the same according to law after granting WP(C).No.23840 OF 2020

opportunity of personal hearing to the petitioner.

iii) The petitioner to appear before the respondent

at 11.30 A.M on 19.02.2021 and he shall abide by further

directions of the respondent.

Sd/-

A.M.BADAR JUDGE

SPR WP(C).No.23840 OF 2020

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 COPY NOTICE DATED 25.06.2020 ISSUED BY THE RESPONDENT.

EXHIBIT P2 COPY OF REPLY DATED 27.07.2020 FILED BY THE PETITIONER.

EXHIBIT P3 COPY OF ASSESSMENT ORDER DATED 03.08.2020 ISSUED BY THE RESPONDENT.

EXHIBIT P3(a) COPY OF RECTIFICATION ORDER DATED 22.10.2020 ISSUED BY THE RESPONDENT IN RESPECT OF EXT.P3.

RESPONDENT'S/S EXHIBITS: NIL.