P.Nasimudeen vs The Deputy Commission ...
2021 Latest Caselaw 5957 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.1482 OF 2021(I)


PETITIONER:

              P.NASIMUDEEN
              MANAGING PARTNER, VALIYAVEEDAN TRADERS, MERCHANT AND
              COMMISION AGENTS, PUTHIYAKAVU, K.S.PURAM P.O.,
              KARUNAGAPPALLY, PIN-690 544.

              BY ADVS.
              SRI.GEORGE MECHERIL
              SHRI.IZZUDIN K.M.

RESPONDENT:

              THE DEPUTY COMMISSION (ASSESSMENT)
              STATE GOODS AND SERVICES TAX DEPARTMENT,
              SPECIAL CIRCLE, KOLLAM-691 001.


OTHER PRESENT:

              SMT.THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.1482/2021              2


                             JUDGMENT

Dated this the 18th day of February 2021

Heard both sides.

2. The petitioner is challenging the assessment made by

the respondent in pursuant to the pre assessment notice under

Section 25(1) of the Kerala Value Added Tax Act. Learned

counsel for the petitioner drew my attention to the reply cum

objection (Ext.P2) submitted by the petitioner to the pre-

assessment notice and submitted that the details of the alleged

suppressed purchases were not furnished to the petitioner despite

request. According to the petitioner, what was sent to him by

e-mail was some material which was stated by the petitioner in

his return. Therefore, according to the learned counsel for the

petitioner, the petitioner is not in a position to file an appeal

challenging the assessment as he is not having details of the

alleged suppressed purchases.

3. Learned Government Pleader opposed the writ petition.

4. It is seen that, in paragraph 3(i) of the objection filed by

the petitioner to the proposed assessment, the petitioner has

sought details stating that he has no access to KVATIS. The said

details are not supplied to the petitioner.

5. In this view of the matter, the petitioner deserves more

opportunity for personal hearing and he is entitled to demand the

details of the alleged suppressed purchases. Therefore, the

following order:

The impugned assessment order at Ext.P4 is quashed and

set aside. The matter of assessment for the year 2014-2015 is

remitted to the respondent for fresh assessment, after hearing

the petitioner. If the petitioner so desires, he is free to apply for

getting the details of the alleged suppressed purchases from the

respondent. The petitioner to co-operate the respondent in

finalising the assessment proceedings within a period of six

weeks from the date of this judgment. The petitioner to appear

before the respondent at 11.30 a.m on 23.02.2021.

This writ petition is disposed of as above.

Sd/-

A.M.BADAR

JUDGE smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF NOTICE DATED 29.6.2020 ISSUED BY THE DEPUTY COMMISSIONER (ASSESSMENT) U/S. 25(1) OF THE KVAT ACT, 2003S.

EXHIBIT P2 TRUE COPY OF THE DETAILED OBJECTIONS FILED BY THE PETITIONER ON 16.7.2020.

EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 24.9.2020 ISSUED BY THE RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE ORDER NO.320202 01495/2014-15 DATED 14.12.2020 AND THE DEMAND NOTICE ISSUED BY THE RESPONDENT. RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp