E.U. Parameswaran And Sons vs State Tax Officer
2021 Latest Caselaw 8074 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

    TUESDAY, THE 09TH DAY OF MARCH 2021 / 18TH PHALGUNA, 1942

                       WP(C).No.6129 OF 2021(M)


PETITIONER:

               E.U. PARAMESWARAN AND SONS
               KODUNGALLUR, KOTTAPPURAM, THRISSUR 680 667
               REP.BY ITS MANAGING PARTNER MR. E.P.RADHAKRISHNAN

               BY ADVS.
               SRI.ANIL D. NAIR
               SRI.SREEJITH R.NAIR
               SMT.TELMA RAJU
               SRI.SANGEETH JOSEPH JACOB
               SMT.CHRISTINA ANNA PAUL

RESPONDENTS:

      1        STATE TAX OFFICER,
               KERALA STATE GOODS AND SERVICES TAXES DEPARTMENT,
               IRINJALAKUDA, IN 680 664

      2        THE ASSISTANT COMMISSIONER
               KERALA STATE GOODS AND SERVICES TAXES DEPARTMENT,
               IRINJALAKUDA, IN 680 664


OTHER PRESENT:

               GP- SMT. THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.6129 OF 2021(M)

                                        2

                                JUDGMENT

Dated this the 9th day of March 2021

Heard the learned counsel appearing for the petitioner.

2. It is argued that the assessment for the year 2015-2016

came to be completed vide assessment order dated 15.02.2021, Ext.P5,

by the State Tax Officer, Irinjalakuda. The petitioner feeling aggrieved

by the error apparent on the face of record in the assessment order at

Ext.P5 preferred an application for rectification under Section 66 of the

KVAT Act. During pendency of the said application, the petitioner has

also forwarded communication at Ext.P7 giving necessary clarification as

sought by the Sales Tax Officer, Irinjalakuda. According to the learned

counsel for the petitioner, without giving any opportunity of hearing to

the petitioner on the rectification application at Ext.P6, the final order

came to be passed by the in-charge Asst. Commissioner, Kodungallur.

This order, according to the learned counsel for the petitioner is in

breach of principles of natural justice as the petitioner was never heard

on his application for rectification.

3. The learned Government Pleader takes notice for the

respondents and supported the impugned order at Ext.P8 by contending

that there was no question of rectifying the assessment order as there

was no error apparent on the face of record. According to the learned

Government Pleader, if the error is not self evident and has to be WP(C).No.6129 OF 2021(M)

deduced from the process of reasoning, then it cannot be said that case

for rectification is made out.

4. Be that as it may, Section 66 of the KVAT Act provides for

opportunity of hearing to the applicant moving an application for

rectification under Section 66 of the KVAT Act. Perusal of the order at

Ext.P8 shows that the petitioner was not heard before passing an order

at Ext.P8 rejecting the application for rectification. Thus, the impugned

order is in breach of principles of natural justice and therefore, cannot

be sustained. Hence the petition is allowed with the following directions:

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

application under Section 66 of the KVAT Act is remitted for hearing

according to the provisions of law by the concerned respondent. The

petitioner to appear before the 1st respondent at 11.30 am on

15.03.2021 and thereafter to abide by the orders of the 1 st respondent.

The 1st respondent is directed to dispose of the application at Ext.P6 for

rectification within a period of six weeks thereafter. The petitioner to co-

operate with the 1st respondent in disposal of the said application.

Sd/-

A.M.BADAR Nsd //true copy// JUDGE PA to Judge WP(C).No.6129 OF 2021(M)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE FORM NO.10 DATED 5.9.2016

EXHIBIT P2 TRUE COPY OF THE FORM NO.13A DATED 17.2.2017

EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 24.11.2020 ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE REPLY TO EXHIBIT P3 DT.

21.12.2020

EXHIBIT P5 TRUE COPY OF THE ORDER NO.32081094832/15-16 DATED 15.2.2021 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P6 TRUE COPY OF THE RECTIFICATION APPLICATION DATED 23.2.2021 BEFORE THE 1ST RESPONDENT.

EXHIBIT P7 TRUE COPY OF THE LETTER DATED 25.2.2021 ALONG WITH ANNEXURES.

EXHIBIT P8 TRUE COPY OF THE ORDER NO.32081094832/15-15 27.2.2021 ISSUED BY THE 3ND RESPONDENT.