M/S.Steel Track vs The State Tax Officer-I
2021 Latest Caselaw 1144 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    TUESDAY, THE 12TH DAY OF JANUARY 2021 / 22TH POUSHA, 1942

                         WP(C).No.739 OF 2021


PETITIONER:

               M/S.STEEL TRACK
               KARUVILASSERY,
               MALA, THRISSUR,
               NOW AT 17/599,
               VIRTUE TOWER C BLOCK,
               PARA ROAD, KANJIKODE, PALAKKAD -678621.
               REPRESENTED BY ITS MANAGING PARTNER,
               SRI.MOHAMMED NISTHAR P Y.

               BY ADV. SRI.N.MURALEEDHARAN NAIR


RESPONDENTS:

      1        THE STATE TAX OFFICER-I,
               STATE GOODS AND SERVICES TAX DEPARTMENT,
               WADAKKACHERY-680 582.

      2        THE ASSISTANT COMMISSIONER (ASSESSMENT),
               SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX
               DEPARTMENT, POOTHOLE, THRISSUR-680004.


OTHER PRESENT:

               SMT. THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.739/2021                     2


                                JUDGMENT

Dated this the 12th day of January 2021

Heard both sides. Perused the impugned order. The impugned

order at Ext.P3 reflects that the petitioner was absent despite service

of notice of hearing. The petitioner has demonstrated that the

petitioner was noticed on wrong address. My attention is also drawn

to the correct address of the petitioner as reflected in the

Registration Certificate issued by the respondent-department.

Noticing the petitioner on the wrong address is against principles of

natural justice. The order inviting adverse civil consequences was

passed without hearing the petitioner herein because of issuance of

notice on wrong address. Hence the following order:

This writ petition is allowed. The impugned order at Ext.P3 is

quashed and set aside. The matter is remitted back to the

1st respondent for fresh hearing. The petitioner to appear before the

1st respondent on 03.02.2021. The petitioner is permitted to file

objections to the show cause notice. The 1 st respondent to decide

the matter thereafter afresh according to law.

Sd/-

A.M.BADAR

JUDGE Smp

APPENDIX PETITIONER'S EXHIBITS:

EXT.P1 : TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER THE GST ACT DTD.21.09.2017.

EXT.P2 : TRUE COPY OF THE AMENDED REGISTRATION CERTIFICATE DTD.28.07.2020.

EXT.P3 : TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD.17.11.2020.

EXT.P4 : TRUE COPY OF THE POSTAL COVER DTD.07.12.2020.

EXT.P5 : TRUE COPY OF THE DEMAND NOTICE IN FORM No.12 ISSUED BY THE 1ST RESPONDENT DTD.17.11.2020.

RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp