K.T.Mathew And Company vs The Assistant Commissioner ...
2021 Latest Caselaw 2051 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

    TUESDAY, THE 19TH DAY OF JANUARY 2021 / 29TH POUSHA, 1942

                        WP(C).No.1395 OF 2021(Y)


PETITIONER/S:

                K.T.MATHEW AND COMPANY
                MOCHUMUTTOM CONSTRUCTIONS, KOCHUMUTTOM HOUSE,
                AVOLI P.O., MUVATTUPUZHA, PIN-686 661,
                REPRESENTED BY ITS PARTNER PAUL MATHEW.

                BY ADVS.
                SRI.SANTHOSH P.ABRAHAM
                SMT.S.K.DEVI

RESPONDENT/S:

      1         THE ASSISTANT COMMISSIONER (WORKS CONTRACT)
                NOW DEPUTY COMMISSIONER (WORKS CONTRACT),
                STATE GOODS AND SERVICE TAX DEPARTMENT KERALA,
                 STATE TAX COMPLEX, MATTANCHERRY-682 002.

      2         THE JOINT COMMISSIONER,
                STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA,
                STATE TAX COMPLEX, MATTANCHERRY-682 002.




                 SMT. THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.1395 OF 2021         2



                            JUDGMENT

Dated this the 19th day of January 2021

Heard both sides.

2. The petitioner had filed return for the year 2014-15

and 2015-16 with respect to the contractual work undertaken by

it. The Assessing Officer, accordingly gave pre-assessment notices

under Section 25(1) of the Kerala Value Added Tax Act, 2003. The

petitioner sought to avail opportunity of hearing during the course

of the assessment and accordingly, he requested via email to the

Assessing Officer to grant adjournment, in the light of outbreak of

Covid-19 and shortage of staff. The request for adjournment is at

Ext.P9. It is seen that the Assessing officer, however, proceeded

with the assessment and passed Exts.P10 and P11 orders which

are impugned in the instant petition.

3. The learned Government Pleader fairly accepted the

fact that despite request for adjournment at Ext.P9, work of

assessment proceeded ahead, resulting in Exts.P10 and P11

assessment orders. Considering the fact that an opportunity of

hearing in pursuant to the pre-assessment notices were not

granted to the petitioner, impugned Exts.P10 and P11 assessment

orders cannot be said to be passed by following the principles of

natural justice.

4. In this view of the matter, the writ petition is disposed

of with the following order:-

Exts.P10 and P11 assessment orders are quashed and set

aside. The matter of assessment is remitted back to the Assessing

Officer. The petitioner is directed to appear before the Assessing

Officer along with all relevant documents at 11.30 am on

01.02.2021. If the petitioner so appears, the Assessing Officer

shall proceed with the assessment, after granting opportunity of

hearing as well as production of documents to the petitioner and

to pass assessment orders, in accordance with law.

Sd/-

                                                A.M.BADAR
ajt                                                JUDGE




                            APPENDIX

EXHIBIT P1- TRUE COPY OF THE ANNUAL RETURN FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

EXHIBIT P2 - TRUE COPY OF THE ANNUAL RETURN FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

EXHIBIT P3 - TRUE COPY OF THE AUDIT REPORT, BALANCE SHEET AND TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

EXHIBIT P4 - TTRUE COPY OF THE AUDIT REPORT, BALANCE SHEET AND TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

EXHIBIT P5 - TRUE COPY OF FORM NO.20F FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

EXHIBIT P6 -TRUE COPY OF FORM NO.20F FOR THE YEAR 2015-16 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

EXHIBIT P7 - TRUE COPY OF THE NOTICE NO.32151033292/2014-15 DATED 15.06.2020 ISSUED BY THE 1ST RESPONDENT

EXHIBIT P8 - TRUE COPY OF THE NOTICE NO.32151033292/2015-16 DATED 15.06.2020 ISSUED BY THE 1ST RESPONDENT

EXHIBIT P9 - TRUE COPY OF THE REQUEST FOR ADJOURNMENT DATED 21.10.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT WITH THE TRUE COPY OF THE SCREEN SHORT OF EMAIL DATED 21.10.2020

EXHIBIT P10- TRUE COPY OF THE ASSESSMENT ORDER NO.32151033292/2014-15 DATED 16.11.2020 ISSUED BY THE 1ST RESPONDENT

EXHIBIT P11 - TRUE COPY OF THE ASSESSMENT ORDER NO.32151033292/2014-15 DATED 16.11.2020 ISSUED BY THE 1ST RESPONDENT