Kerala High Court
Rahumath S vs Assistant Commissioner on 22 June, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 22ND DAY OF JUNE 2022 / 1ST ASHADHA, 1944
WP(C) NO. 14881 OF 2022
PETITIONER:
RAHUMATH S.
AGED 53 YEARS
A.R.CHAINS, PALLISSERICAL P.O., SASTHAMCOTTA, KOLLAM,
KERALA-690521.
BY ADVS.
ANIL D. NAIR
TELMA RAJU
EDATHARA VINEETA KRISHNAN
RESPONDENTS:
1 ASSISTANT COMMISSIONER
STATE GOODS AND SERVICE TAX DEPARTMENT, KARUNAGAPPALLY,
KOLLAM, KERALA-690518.
2 DEPUTY TAHSILDAR,
KUNNATHUR TALUK, SASTHAMCOTTA TEMPLE RD., SASTHAMCOTTA,
KOLLAM, KERALA-690521.
3 VILLAGE OFFICER,
VILLAGE OFFICE, SASTHAMKOTTA, KOLLAM, KERALA-690521.
OTHER PRESENT:
SMT. JASMIN M M (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.06.2022, ALONG WITH WP(C).14880/2022, 14893/2022, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) Nos.14881, 14880 & 14893/2022 -2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 22ND DAY OF JUNE 2022 / 1ST ASHADHA, 1944
WP(C) NO. 14880 OF 2022
PETITIONER:
RAHUMATH S.
AGED 53 YEARS
A.R.CHAINS, PALLISSERICAL P.O., SASTHAMCOTTA, KOLLAM,
KERALA - 690 521.
BY ADVS.
ANIL D. NAIR
TELMA RAJU
EDATHARA VINEETA KRISHNAN
RESPONDENTS:
1 ASSISTANT COMMISSIONER
STATE GOODS AND SERVICE TAX DEPARTMENT, KARUNGAPPALLY,
KOLLAM, KERALA - 690 518.
2 DEPUTY TAHSILDAR
KUNNATHUR THALUK, SASTHAMCOTTA TEMPLE RD.,
SASTHAMCOTTA, KOLLAM, KERALA - 690 521.
3 VILLAGE OFFICER
VILLAGE OFFICE, SASTHAMKOTTA, KOLLAM, KERALA - 690 521.
SMT. JASMIN M M (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.06.2022, ALONG WITH WP(C).14881/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) Nos.14881, 14880 & 14893/2022 -3-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 22ND DAY OF JUNE 2022 / 1ST ASHADHA, 1944
WP(C) NO. 14893 OF 2022
PETITIONER:
RAHUMATH S.,
AGED 53 YEARS,
A.R. CHAINS, PALLISSERICAL P.O., SASTHAMCOTTA, KOLLAM,
KERALA 690 521.
BY ADVS.
ANIL D. NAIR
TELMA RAJU
EDATHARA VINEETA KRISHNAN
RESPONDENTS:
1 ASSISTANT COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT, KARUNAGAPPALLY,
KOLLAM, KERALA 690 518.
2 DEPUTY TAHSILDAR,
KUNNATHUR TALUK, SASTHAMCOTTA TEMPLE RD, SASTHAMCOTTA,
KOLLAM, KERALA 690 521.
3 VILLAGE OFFICER,
VILLAGE OFFICE,
SASTHAMKOTTA, KOLLAM, KERALA 690 521.
SMT. JASMIN M M (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.06.2022, ALONG WITH WP(C).14881/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) Nos.14881, 14880 & 14893/2022 -4-
JUDGMENT
The petitioner is common in all the cases. He has approached this court being
aggrieved by the fact that the applications filed for rectification of assessment
orders for the years 2014-2015, 2015-2016 and 2016-2017 had been decided without
affording to him an opportunity of being heard. Taking into consideration of the
fact that the petitioner was not heard before orders were passed on the rectification
applications preferred by the petitioner, those orders deserve to be set aside as
being in violation of principles of natural justice.
2. The learned Government Pleader very fairly admits that before orders
were passed on the rectification applications, the petitioner was not afforded an
opportunity of being heard.
3. Taking into consideration the above, Ext.P5 in all the 3 writ petitions
will stand set aside with a direction to the 1 st respondent to pass fresh orders on the
rectification applications filed by the petitioner after affording to the petitioner an
opportunity of being heard. Fresh orders shall be passed within 6 weeks from the
date of receipt of a certified copy of this judgment. Till such time as fresh orders are
passed as above, the demand under the assessment orders in respect of which the
rectification applications have been filed shall not be enforced.
Sd/-
GOPINATH P.
JUDGE
AMG
APPENDIX OF WP(C) 14880/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27/01/2021
FOR THE YEAR 2014-15 PASSED BY THE 1ST RESPONDENT.
Exhibit P2 TRUE COPY OF THE RECTIFICATION APPLICATION DATED
01/03/2021 FILED BEFORE THE 1ST RESPONDENT.
Exhibit P3 TRUE COPY OF THE NOTICE FOR RECOVERY DATED
02/02/2022 ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 15/02/2022 IN WP(C)
NO.4871 OF 2022.
Exhibit P5 TRUE COPY OF THE ORDER DATED 4/4/2022 FOR THE YEAR
2014-15 PASSED BY THE 1ST RESPONDENT.
Exhibit P6 TRUE COPY OF THE EXPERT OPINION ISSUED BY DX GLOBAL
SOFTWARE SOLUTIONS DATED 15/12/2021.
APPENDIX OF WP(C) 14893/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.01.2021
FOR THE YEAR 2015-16 PASSED BY THE IST RESPONDENT.
Exhibit P2 TRUE COPY OF THE RECTIFICATION APPLICATION DATED
01.03.2021 FILED BEFORE THE IST RESPONDENT.
Exhibit P3 TRUE COPY OF THE NOTICE FOR RECOVERY DATED 02.02.2022
ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 15.02.2022 IN WPC NO.
4939 OF 2022.
Exhibit P5 TRUE COPY OF THE ORDER DATED 4.4.2022 FOR THE YEAR
2051-16 PASSED BY THE IST RESPONDENT.
Exhibit P6 TRUE COPY OF THE EXPERT OPINION ISSUED BY DX GLOBAL
SOFTWARE SOLUTIONS DATED 15.12.2021.
APPENDIX OF WP(C) 14881/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.1.2021 FOR
THE YEAR 2016-2017 PASSED BY THE 1ST RESPONDENT.
Exhibit P2 TRUE COPY OF THE RECTIFICATION APPLICATION DATED
1.3.2021 FILED BEFORE THE 1ST RESPONDENT.
Exhibit P3 TRUE COPY OF THE NOTICE FOR RECOVERY DATED 2.2.2022
ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 15.2.2022 IN WP(C)
NO.4882 OF 2022.
Exhibit P5 TRUE COPY OF THE ORDER DATED 4.4.2022 FOR THE YEAR
2016-17 PASSED BY THE 1ST RESPONDENT.
Exhibit P6 TRUE COPY OF THE EXPERT OPINION ISSUED BY DX GLOBAL
SOFTWARE SOLUTIONS DATED 15.12.2021.
