Seashell Gypsum Tradinc Co. ... vs The State Tax Officer
2021 Latest Caselaw 14127 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE A.M.BADAR
     WEDNESDAY, THE 7TH DAY OF JULY 2021 / 16TH ASHADHA, 1943
                       WP(C) NO. 13365 OF 2021


PETITIONER:

          SEASHELL GYPSUM TRADINC COMPANY,
          PP-6/157, NEAR C.K.G.GOVERNMENT COLLEGE,
          KALLODE, PERAMBRA,
          KOZHIKODE - 673 525,
          REPRESENTED BY ITS PROPRIETRESS SMT.P.P.KADEEJA

          BY ADVS.
          SRI. AJI V.DEV
          SRI. K.C. MOHANDAS
          SRI. ALAN PRIYADARSHI DEV


RESPONDENTS:

    1     THE STATE TAX OFFICER
          SQUAD NO.VI,
          STATE GOODS & SERVICES TAX DEPARTMENT,
          NIRMAL ARCADE,
          ERANHIPALAM,
          KOZHIKODE - 673 006.
    2     THE STATE TAX OFFICER,
          STATE GOODS & SERVICES TAX DEPARTMENT,
          MINI CIVIL STATION,
          PERAMBRA,
          KOZHIKODE - 673 525.
    3     THE STATE TAX OFFICER,
          5TH CIRCLE,
          STATE GOODS & SERVICES TAX DEPARTMENT,
          SALES TAX COMPLEX BUILDING,
          2ND FLOOR,
          JAWAHAR NAGAR COLONY,
          ERANHIPALAM (P.O)
          KOZHIKODE - 673 006.

    4     THE JOINT COMMISSIONER (APPEALS)
          STATE GOODS & SERVICES TAX DEPARTMENT,
          NIRMAL ARCADE,
          ERANHIPALAM,
          KOZHIKODE - 673 006.
 WP(C). No.13365 OF 2021

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    5     THE COMMISSIONER OF STATE TAXES,
          TAX TOWER,
          KILLIPPALAM,
          KARANAMA P. O.,
          THIRUVANANTHAPURAM - 695 002.


          SMT. THUSHARA JAMES, SPLGP.



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C). No.13365 OF 2021

                                    3




                                JUDGMENT

Heard both sides.

2. The petitioner is challenging the order in Ext.P8

imposing penalty passed under Section 67 of the KVAT Act for

the year 2017-2018. Only on the ground that, the same was

passed without following the principles of natural justice.

3. The learned counsel for the petitioner pointed out

the fact that, the petitioner was directed to appear for the

purpose of hearing on 28.02.2021 in pursuant to the notice,

Ext.P3 directing him to appear on 10.02.2021. According to

him, the matter was then adjourned to 28.02.2021 for

hearing the petitioner. The learned counsel for the petitioner

submits that on 28.02.2021, the petitioner had attended the

office of the 1st respondent at 11.00 AM but as it was Sunday,

the office was closed and nobody was there to hear the

petitioner. Then according to the learned counsel for the

petitioner, impugned order at Ext.P8 came to be passed

without granting any further opportunity of hearing to the WP(C). No.13365 OF 2021

petitioner.

4. The learned Government Pleader justified the

impugned order at Ext.P8 on merits but she could not point

out that the petitioner was granted opportunity of hearing

after 28.02.2021, the said day being Sunday.

5. In the light of the fact that, the petitioner was not

granted an opportunity of hearing in the matter, the

impugned order at Ext.P8 is quashed and set aside and the

matter is remitted for fresh consideration to the 1 st

respondent State Tax Officer. The petitioner to appear before

the 1st respondent State Tax Officer at 11.00 A.M on

21.07.2021 along with all necessary records and then to

abide by the further directions of the 1st respondent State Tax

Officer. He shall co-operate the 1st respondent State Tax

Officer in disposal of the matter without seeking any

adjournments.

6. The learned counsel for the petitioner prays that

till disposal of the issue of the penalty the notice at Ext.P10

be stayed. However, the petitioner is free to show cause to

the said notice at Ext.P10 by disclosing the fact that the WP(C). No.13365 OF 2021

impugned order of penalty at Ext.P8 is quashed and set aside

by this Court.

This writ petition is disposed of as above.

Sd/-

A.M.BADAR JUDGE

SPR WP(C). No.13365 OF 2021

APPENDIX OF WP(C) 13365/2021 PETITIONER'S/S EXHIBITS:

Exhibit P1 A TRUE COPY OF THE PROCEEDINGS OF PENALTY PASSED FOR THE YEAR 2017-18 (UP TO 30.06.2017) DATED 08.05.2019. Exhibit P2 A TRUE COPY OF THE APPELLATE ORDER PASSED FOR THE YEAR 11.09.2020 GST. Exhibit P3 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 03.02.2021 FOR APPEARANCE ON 10.02.2021.

Exhibit P4 A TRUE COPY OF THE REQUEST LETTER FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 09.02.2021.

Exhibit P5 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 12.02.2021 GRANTING ADJOURNMENT OF HEARING TO 28.02.2021.

Exhibit P6 A TRUE COPY OF LETTER FILED BEFORE THE 4TH RESPONDENT DATED 25.02.2021 REQUESTING TRANSFER OF FILES.

Exhibit P7 A TRUE COPY OF COMMUNICATION DATED 25.02.2021 FILED BEFORE THE 1ST INTIMATING ABOUT EXT.6 LETTER.

Exhibit P8 A TRUE COPY OF THE ORDER OF PENALTY PASSED DATED 08.03.2021 UNDER CHALLENGE HEREIN.

Exhibit P9 A TRUE COPY OF THE ORDER IN R.V.JALAJAMANI VS STATE OF KERALA (O.T.R. NO.81/2016 DATED 18.02.2021). Exhibit P10 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED FOR 2017-18 DATED 12.04.2021.

     RESPONDENT'S/S EXHIBITS:     NIL.