Focuz Corporation Private ... vs The Deputy Commissioner
2022 Latest Caselaw 10750 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
     FRIDAY, THE 21ST DAY OF OCTOBER 2022 / 29TH ASWINA, 1944
                        WP(C) NO. 32235 OF 2022
PETITIONER/S:

          FOCUZ CORPORATION PRIVATE LIMITED
          41/160, 41/161, ERNAKULAM DISTRICT AUTO PARTS
          DEALERS ASSOCIATION BUILDING,
          NH BYPASS, EDAPPALLY, KOCHI, REPRESENTED BY ITS
          DIRECTOR TONY RAPHAEL., PIN - 682024
          BY ADVS.
          S.K.DEVI
          SHANMUGHAM D. JAYAN


RESPONDENT/S:

          THE DEPUTY COMMISSIONER,
          STATE GOODS AND SERVICES TAX DEPARTMENT,
          SPECIAL CIRCLE I
          ERNAKULAM., PIN - 682015




          ADV. JASMIN M M (GP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 32235 OF 2022              2




                                JUDGMENT

Petitioner has approached this Court, being aggrieved

by Exts.P1 and P2 orders of assessment under the Kerala

Value Added Tax Act, 2003, principally on the ground that

the petitioner was not afforded an opportunity of hearing

before the assessment was completed.

2. Smt. S.K. Devi, learned counsel appearing for the

petitioner also points out that there are other illegalities in

respect of the assessment orders. It is pointed out that the

assessment orders were issued by an officer, who was

holding the post of the respondent, after he was transferred

from that post. It is submitted that following such transfer,

the officer had no jurisdiction or authority to complete the

assessment against the petitioner.

3. Learned Government Pleader, on instructions,

submits that the contentions taken by the petitioner are not

correct. It is submitted that a notice was issued to the

petitioner and the petitioner failed co-operate with the

assessment, as a result of which, the assessment had to be

completed against the petitioner ex parte. It is submitted

that the petitioner has an effective alternative remedy

against Exts.P1 and P2 and there is no reason for this Court

to interfere with Exts.P1 and P2 assessment orders under

Article 226 of the Constitution of India.

4. Having heard the learned counsel appearing for

the petitioner and the learned Government Pleader

appearing for the respondent, I am of the opinion that this

writ petition can be allowed and the matter can be

remanded to the files of the respondent for fresh

consideration, after affording the petitioner an opportunity

of being heard. Violation of natural justice is an exception

to the rule of alternative remedy. It is the specific case of

the petitioner that sufficient opportunity was not given to

the petitioner to participate in the assessment proceedings.

Therefore, Exts.P1 and P2 orders for assessment years

2015-16 and 2016-17 are set aside and the assessments for

the said years (2015-16 and 2016-17) are remanded for

fresh consideration of the respondent, who shall complete

the assessment afresh, after affording the petitioner, an

opportunity of being heard. The petitioner shall appear

before the respondent at 11.00 am on 04.11.2022. The

respondent shall, thereafter complete the proceedings as

directed above, within a period of one month from

04.11.2022.

The writ petition is disposed of as above.

sd/-

GOPINATH P.

JUDGE ajt

APPENDIX OF WP(C) 32235/2022

PETITIONER EXHIBITS Exhibit P-1 TRUE COPY OF ORDER NO. 32070212324/2015-16 DATED 22/4/2022 OF THE RESPONDENT.

Exhibit P-2 TRUE COPY OF ORDER NO. 32070212324/2016-17 DATED 22/4/2022 OF THE RESPONDENT.

Exhibit P-3 TRUE COPY OF THE REPLY DATED 16.2.2022 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT.

Exhibit P-4 TRUE COPY OF THE NOTICE FOR THE YEAR 2014-15 ISSUED BY THE RESPONDENT.

Exhibit P-4(a). TRUE COPY OF THE NOTICE FOR THE YEAR 2015-16 ISSUED BY THE RESPONDENT.

Exhibit P-4(b) TRUE COPY OF THE NOTICE FOR THE YEAR 2016-17 ISSUED BY THE RESPONDENT.

Exhibit P-5 TRUE COPY OF ORDER NO. 32070212324/2014-15 DATED 31/3/2022 OF THE RESPONDENT.