M/S Hemant Construction Company vs State Of Kerala
2021 Latest Caselaw 5923 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

    THURSDAY, THE 18TH DAY OF FEBRUARY 2021 / 29TH MAGHA,1942

                        WP(C).No.4207 OF 2021(A)


PETITIONER/S:

                M/S HEMANT CONSTRUCTION COMPANY,
                MES CONTRACTORS, ROOM 103, DOOR NO. 55/1491, 3RD
                FLOOR, DD CORNERSTONE, KADAVANTHRA- ERNAKULAM -
                682020, REPRESENTED BY ITS PARTNER SMT. NIDHI SAGAR,
                11-ILVEROAK MARG VILLAGE, GHITTORNI MEHRAULI, GURGAON
                ROAD, NEW DELHI - 110030.

                BY ADVS.
                DR.K.P.PRADEEP
                SHRI.HAREESH M.R.
                SRI.T.T.BIJU
                SMT.T.THASMI
                SMT.M.J.ANOOPA

RESPONDENT/S:

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

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

      3         STATE TAX OFFICER,
                (WORKS CONTRACT), DEPARTMENT OF KERALA STATE GOODS
                AND SERVICES TAX, ERNAKULAM, OLD RAILWAY STATION
                ROAD, ERNAKULAM - 682018.



                BY SMT. THUSHARA JAMES, GP

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.4207 OF 2021

                                      2




                              JUDGMENT

Dated this the 18th day of February 2021

Heard both sides.

2. Petitioner is an assessee on the files of the

State Tax Officer (Works Contract), the 3rd respondent

herein. Proposal for assessment by way of three

assessment notices could not be served on the

petitioner because the notice was sent on the

business address of the petitioner which is reported

to be Door No.55/1491, 3rd Floor, DD Cornerstone,

Kadavanthra, Ernakulam.

3. Learned Counsel for the petitioner argued that

the petitioner is an MES Contractor and the site was

at Naval Base, Cochin. For the purpose of

registration, the hired shop was shown as the address

of the principle place of business. According to

learned Counsel appearing for the petitioner, all

partners of the petitioner are residents of Delhi and

because of Covid-19 pandemic, the office was not WP(C).No.4207 OF 2021

regularly working. The petitioner has to execute the

work at the Naval Base and as such, the notice for

pre-assessment could not be served on the petitioner.

My attention is drawn by learned Counsel for the

petitioner to the assessment orders at Exts.P5 and

P6, wherein it is stated that, the notices issued on

the business address of the petitioner were returned

unserved with an endorsement that there is no such

office at DD Cornerstone building.

4. Learned Government Pleader oppose the petition

by contending that there was an attempt to serve the

petitioner and it seems that the office of the

petitioner was closed.

5. This is a matter of common knowledge that

because of nation wide lock down during Covid-19

pandemic, the offices were not working regularly.

The site of work of the petitioner is reported to be

with the MES at Naval Base, Cochin, and in such

situation, in my considered opinion, the petitioner

deserves an opportunity of hearing in the matter of

assessment by the 3rd respondent for the years 2016-17 WP(C).No.4207 OF 2021

and 2017-18. For want of opportunity of hearing,

assessment orders at Exts.P5 and P6 deserves to be

quashed and set aside and therefore, the following

order.

6. The petition is allowed. The impugned

assessment orders at Exts.P5 and P6 are quashed and

set aside. The 3rd respondent is directed to work out

fresh assessment after granting opportunity of

hearing to the petitioner. The petitioner to attend

the office of the 3rd respondent on 04.03.2021 at

11.30 a.m., and then to abide by further directions

of the 3rd respondent to complete the assessment

within a period of one month thereafter. The

petitioner should co-operate with the 3rd respondent

in finalizing the assessment.

The petition is allowed accordingly.

Sd/-

A.M.BADAR

JUDGE

uu

18.2.2021 WP(C).No.4207 OF 2021

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION UNDER KVAT WITH TIN 32072070519 ISSUED ON 27.12.2016 FROM THE OFFICE OF THE COMMERCIAL TAX OFFICER, (WC AND LT) ERNAKULAM.

EXHIBIT P2 TRUE COPY OF THE CERTIFICATE REGISTRATION UNDER GST WITH REGISTRATION UNDER 31AAFH4633FIZO DATED 22.09.2017 ISSUED BY THE 3RD RESPONDENT DATED 16.11.2020 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE FORM 10 B ANNUAL RETURN SUBMITTED FOR THE YEAR 2016-17.

EXHIBIT P4 TRUE COPY OF THE FORM 10 B ANNUAL RETURN SUBMITTED FOR THE YEAR 2017-18.

EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER NO.

32072070519/2016-17 DATED 24.12.2020 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER NO.

32072070519/2017-18 DATED 24.12.2020 ISSUED BY THE 3RD RESPONDENT.