Kerala High Court
Aa Nuts vs Assistant Commissioner on 17 October, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 17TH DAY OF OCTOBER 2022 / 25TH ASWINA, 1944
WP(C) NO. 30539 OF 2022
PETITIONER/S:
AA NUTS
KILIKOLLOOR, KOLLAM
REP.BY ITS PARTNER
M.A ANZAR MOHAMMED, AGED 54 YEARS,
S/O M. ABDUL AZEEZ,
SHAMAN GARDENS,KILIKOLLOOR, KOLLAM, PIN - 691004
BY ADV ESM.KABEER
RESPONDENT/S:
1 ASSISTANT COMMISSIONER (ASSESSMEN)
STATE GOODS AND SERVICE
TAX DEPARTMENT SPECIAL CIRCLE, KOLLAM, PIN - 691002
2 THE STATE TAX OFFICER
STATE GOODS AND SERVICE TAXES
SPECIAL CIRCLE KOLLAM, PIN - 691002
3 DEPUTY COMMISSIONER (ASSMT)-II
STATE GOODS AND SERVICE TAXES
SPECIAL CIRCLE KOLLAM, PIN - 691002
4 THASILDAR(RR)
KOLLAM TALUK,KOLLAM DISTRICT, PIN - 691001
5 VILLAGE OFFICER
MANGAD VILLAGE,KOLLAM DISTRICT, PIN - 691015
OTHER PRESENT:
ADV. O. R. SREEJITH (SC), ADV. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.10.2022, ALONG WITH WP(C).30521/2022, 30526/2022 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C).30539/2022 & connected cases
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 17TH DAY OF OCTOBER 2022 / 25TH ASWINA, 1944
WP(C) NO. 30521 OF 2022
PETITIONER/S:
AA NUTS
KILIKOLLOOR, KOLLAM
REP.BY ITS PARTNER
M.A ANZAR MOHAMMED, AGED 54 YEARS,
S/O M. ABDUL AZEEZ,
SHAMNAGARDENS,KILIKOLLOOR, KOLLAM, PIN - 691004
BY ADV ESM.KABEER
RESPONDENT/S:
1 ASSISTANT COMMISSIONER
(ASSESSMENT) STATE GOODS AND SERVICE
TAX DEPARTMENT SPECIAL CIRCLE, KOLLAM, PIN - 691002
2 THE STATE TAX OFFICER
STATE GOODS & SERVICE TAX DEPARTMENT,
CIRCLE-III, KOLLAM, PIN - 691002
3 DEPUTY COMMISSIONER (ASSMT)-II
STATE GOODS AND SERVICE TAXES
SPECIAL CIRCLE KOLLAM, PIN - 691002
4 TAHASILDAR (RR)
KOLLAM TALUK,KOLLAM DISTRICT, PIN - 691001
5 VILLAGE OFFICER
MANGAD VILAGE,KOLLAM, PIN - 691015
ADV. O. R. SREEJITH (SC), ADV. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.10.2022, ALONG WITH WP(C).30539/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).30539/2022 & connected cases
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 17TH DAY OF OCTOBER 2022 / 25TH ASWINA, 1944
WP(C) NO. 30526 OF 2022
PETITIONER/S:
AA NUTS
KILIKOLLOOR, KOLLAM
REP.BY ITS PARTNER
M.A ANZAR MOHAMMED, AGED 54 YEARS,
S/O M. ABDUL AZEEZ,
SHAMAN GARDENS,KILIKOLLOOR, KOLLAM, PIN - 691004
BY ADV ESM.KABEER
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER(ASSMT)
COMMERCIAL TAXES,ASHRAMAM, KOLLAM, PIN - 691002
2 ASSISTANT COMMISSIONER
STATE GOODS & SERVICE
TAX DEPARTMENT,SPECIAL CIRCLE, KOLLAM, PIN - 691002
3 THE JOINT COMMISSIONER
CENTRAL SALES TAX,
COMMERCIAL TAX COMPLEX,
BAPUJI NAGAR, ULIYAKOVIL WEST,
KOLLAM, PIN - 691002
4 TAHASILDAR(RR)
KOLLAM TALUK,
KOLLAM DISTRICT, PIN - 691001
5 VILLAGE OFFICER
MANGAD VILLAGE,KOLLAM DISTRICT, PIN - 691015
ADV. O. R. SREEJITH (SC), ADV. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.10.2022, ALONG WITH WP(C).30539/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).30539/2022 & connected cases
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 17TH DAY OF OCTOBER 2022 / 25TH ASWINA, 1944
WP(C) NO. 30541 OF 2022
PETITIONER/S:
AA NUTS
KILIKOLLOOR, KOLLAM
REP.BY ITS PARTNER
M.A ANZAR MOHAMMED, AGED 54 YEARS,
S/O M. ABDUL AZEEZ,SHAMNAGARDENS,
KILIKOLLOOR, KOLLAM, PIN - 691004
BY ADV ESM.KABEER
RESPONDENT/S:
1 ASSISTANT COMMISSIONER
(ASSESSMENT) STATE GOODS AND SERVICE
TAX DEPARTMENT SPECIAL CIRCLE, KOLLAM, PIN - 691002
2 THE JOINT COMMISSIONER
CENTRAL SALES TAX,COMMERCIAL TAX COMPLEX,
BAPUJI NAGAR, ULIYAKOVIL WEST,
KOLLAM, PIN - 691002
3 DEPUTY COMMISSIONER (ASSMT)-II
STATE GOODS AND SERVICE TAXES
SPECIAL CIRCLE KOLLAM, PIN - 691002
4 TAHASILDAR(RR)
KOLLAM TALUK,KOLLAM DISTRICT,PIN - 691001
5 VILLAGE OFFICER
MANGAD VILLAGE,KOLLAM, PIN - 691015
ADV. O. R. SREEJITH (SC), ADV. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.10.2022, ALONG WITH WP(C).30539/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).30539/2022 & connected cases
5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 17TH DAY OF OCTOBER 2022 / 25TH ASWINA, 1944
WP(C) NO. 30543 OF 2022
PETITIONER/S:
AA NUTS
KILIKOLLOOR, KOLLAM
REP.BY ITS PARTNER
M.A ANZAR MOHAMMED, AGED 54 YEARS,
S/O M. ABDUL AZEEZ,
SHAMAN GARDENS,
KILIKOLLOOR, KOLLAM, PIN - 691004
BY ADV ESM.KABEER
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER(ASSMT)
COMMERCIAL TAXES
ASHRAMAM, KOLLAM, PIN - 691002
2 STATE TAX OFFICER
DEPARTMENT OF GOODS AND
SERVICE TAX, CIRCLE-III,
KOLLAM, PIN - 691002
3 ASSISTANT COMMISSIONER
STATE GOODS & SERVICE
TAX DEPARTMENT
SPECIAL CIRCLE, KOLLAM, PIN - 691002
4 TAHASILDAR(RR)
KOLLAM TALUK,
KOLLAM DISTRICT, PIN - 691001
5 VILLAGE OFFICER
MANGADU VILLAGE,
KOLLAM DISTRICT, PIN - 691015
ADV. O. R. SREEJITH (SC), ADV. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.10.2022, ALONG WITH WP(C).30539/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).30539/2022 & connected cases
6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 17TH DAY OF OCTOBER 2022 / 25TH ASWINA, 1944
WP(C) NO. 30561 OF 2022
PETITIONER/S:
AA NUTS
KILIKOLLOOR, KOLLAM
REP.BY ITS PARTNER
M.A ANZAR MOHAMMED, AGED 54 YEARS,
S/O M. ABDUL AZEEZ,
SHAMAN GARDENS,
KILIKOLLOOR, KOLLAM, PIN - 691004
BY ADV ESM.KABEER
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER(ASSMT)
COMMERCIAL TAXES
ASHRAMAM, KOLLAM, PIN - 691002
2 STATE TAX OFFICER
DEPARTMENT OF GOODS AND
SERVICE TAX, CIRCLE-III,
KOLLAM, PIN - 691002
3 ASSISTANT COMMISSIONER
STATE GOODS & SERVICE
TAX DEPARTMENT
SPECIAL CIRCLE, KOLLAM
PIN, PIN - 691002
4 TAHASILDAR (RR)
KOLLAM TALUK,
KOLLAM DISTRICT, PIN - 691001
5 VILLAGE OFFICER
MANGAD VILLAGE,
KOLLAM DISTRICT, PIN - 691015
ADV. O. R. SREEJITH (SC), ADV. THUSHARA JAMES (SR GP)
WP(C).30539/2022 & connected cases
7
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.10.2022, ALONG WITH WP(C).30539/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).30539/2022 & connected cases
8
JUDGMENT
Petitioner is common in all these cases. The petitioner is aggrieved by
orders of assessment completed under the provisions of the Central Sales Tax
Act and Kerala Value Added Tax Act for various assessment years. In W.P(C)
No.30539/2022 the petitioner is aggrieved by the orders of assessment
completed against the petitioner under the provisions of the Kerala Value
Added Tax Act for the assessment year 2015-2016. In W.P(C) No.30543/2022
the petitioner is aggrieved by assessments completed against the petitioner
under the provisions of the Central Sales Tax Act for the assessment year 2014-
2015. In W.P(C) No.30541/2022 the petitioner is aggrieved by the assessment
completed against the petitioner under the provisions of the Kerala Valued
Added Tax Act for the assessment year 2013-2014. In W.P(C) No.30521/2022
the petitioner is aggrieved by assessment completed against the petitioner
under the provisions of the Kerala Value Added Tax Act for the assessment year
2014-2015. In W.P(C) No.30526/2022 the petitioner is aggrieved by
assessment completed against the petitioner under the provisions of the
Central Sales Tax Act for the assessment year 2013-2014. In W.P(C)
No.30561/2022 the petitioner is aggrieved by assessment completed against
the petitioner under the provisions of the Central Sales Tax Act for the
assessment year 2015-2016.
2. The case of the petitioner is that prior to completing the
assessments under the provisions of the KVAT Act and CST Act against the
WP(C).30539/2022 & connected cases
petitioner in respect of the assessment years mentioned above, no notice was
served on the petitioner and all the assessments were completed without
affording to the petitioner an opportunity of hearing. It is submitted that the
business premises of the petitioner were closed and the petitioner was not
aware of any proceedings initiated against the petitioner.
3. The learned Senior Government Pleader, on instructions, would
submit that the contention of the petitioner is clearly not acceptable. It is
submitted that notices in respect of each of the assessments completed against
the petitioner were given to the petitioner by affixture at the last known place of
business as also at the house address of one of the partners and therefore, it
could not be said that there is any failure to give notice. It is submitted that
this is not a case of violation of the principles of natural justice and there is no
rhyme or reason to interfere with the assessment orders in a writ petition filed
under Article 226 of the Constitution of India.
4. Having heard the learned counsel appearing for the petitioner and
the learned Senior Government Pleader appearing for the respondents and
considering the submission of the learned counsel for the petitioner that no
notice of the proceedings was given to the petitioner and also taking note of the
submission that the petitioner was not aware of the proceedings as his entire
business had collapsed and the business premises were closed, I think that one
further opportunity can be given to the petitioner to have the matter
adjudicated by the assessing authority.
WP(C).30539/2022 & connected cases
5. Accordingly, orders of assessment for the various years mentioned
above, which have been produced as Ext.P1 in each of these writ petitions, will
stand quashed and the matters will stand remitted to the 1 st respondent for
completing the assessments, after affording to the petitioner an opportunity of
being heard. The petitioner shall mark appearance before the 1 st respondent at
11.00 AM on 21.10.2022.
6. It is the specific case of the learned Senior Government Pleader
that proper notices as required under law were given and since the assessment
orders are being set aside purely as a matter of indulgence only with the
intention of giving an opportunity to the petitioner for participating in the
process of assessment, it is made clear that it will not be open to the petitioner
to take any plea of limitation in the completion of assessments afresh, as
directed in this judgment.
The writ petitions are disposed of as above.
Sd/-
GOPINATH P.
JUDGE
okb/
//True copy// P.S. to Judge
WP(C).30539/2022 & connected cases
APPENDIX OF WP(C) 30521/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE PHOTOCOPY OF THE EX-PARTE BEST-JUDGMENT
ASSESSMENT ORDER DATED 07.03.2020 OF 2ND
RESPONDENT
Exhibit P2 TRUE PHOTOCOPY OF THE REPRESENTATION DATED
WP(C).30539/2022 & connected cases
APPENDIX OF WP(C) 30526/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED
20.01.2020
Exhibit P2 TRUE PHOTOCOPY OF THE REPRESENTATION
SUBMITTED BEFORE THE RESPONDENTS 2 AND 3
DATED 02.08.2022
WP(C).30539/2022 & connected cases
APPENDIX OF WP(C) 30541/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE PHOTOCOPY OF THE EX-PARTE BEST-JUDGMENT
ASSESSMENT ORDER DATED 07.03.2020 OF 1ST
RESPONDENT
Exhibit P2 TRUE PHOTOCOPY OF THE REPRESENTATION DATED
WP(C).30539/2022 & connected cases
APPENDIX OF WP(C) 30543/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE PHOTOCOPY OF THE ASSESSMENT ORDER OF THE
2ND RESPONDENT DATED 31.12.2020
Exhibit P2 TRUE PHOTOCOPY OF THE REPRESENTATION
SUBMITTED BEFORE THE 2ND RESPONDENT DATED
02.08.202
WP(C).30539/2022 & connected cases
APPENDIX OF WP(C) 30561/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE PHOTOCOPY OF THE ASSESSMENT ORDER OF THE
2ND RESPONDENT DATED 31.12.2020
Exhibit P2 TRUE PHOTOCOPY OF THE REPRESENTATION
SUBMITTED BEFORE THE 2ND RESPONDENT DATED
02.08.2022
WP(C).30539/2022 & connected cases
APPENDIX OF WP(C) 30539/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE PHOTOCOPY OF THE EX-PARTE BEST-JUDGMENT
ASSESSMENT ORDER DATED 31.12.2020 OF 2ND
RESPONDENT
Exhibit P2 TRUE PHOTOCOPY OF THE REPRESENTATION
SUBMITTED BEFORE THE 2ND RESPONDENT DATED
02.08.2022
