Remanded

Pomsy Food Products (P) Ltd. v. Assistant Commissioner III

Kerala HC5 Apr 2018WP(C)/6271/2018

Case brief

AI extract

What is this about?

The High Court of Kerala, in a writ petition challenging a GST assessment order, held that the petitioner was not effectively served as the notice was returned unclaimed. The court set aside the order and directed that the petitioner be heard before passing any further action.

What did the court decide?

The impugned order of assessment and demand are set aside; the petitioner directed to appear on 19.04.2018 to raise objections.

Pomsy Food Products (P) Ltd. Vs Assistant Commissioner III — GST and Indirect Tax | Kerala HC (2018)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE

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THURSDAY, THE 5TH DAY OF APRIL 2018 / 15TH CHAITHRA, 1940

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WP(C).No. 6271 of 2018

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---------------------

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PETITIONER :

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POMSY FOOD PRODUCTS (P) LTD VAVVAKKAVU P.O., KARUNAGAPALLY, KOLLAM DT. 690 528, REP. BY ITS ACCOUNTS MANAGER.

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BY ADV.SRI.C.K.KARUNAKARAN

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RESPONDENT :

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ASSISTANT COMMISSIONER III SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM - 691 013.

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BY SENIOR GOVERNMENT PLEADER SRI.B.VINOD

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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bp 6/4/2018

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WP(C).No. 6271 of 2018 (H)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXHIBIT P1 TRUE COPY OF AUDIT REPORT AND RETURN IN FORMS 1 AND 13A FOR THE YEAR 2011-12. EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 24.01.2018 ISSUED BY THE RESPONDENT. EXHIBIT P2A TRUE COPY OF DEMAND ISSUED BY RESPONDENT IN FORM NO. 12 FOR AY 2011-12. EXHIBIT P3 TRUE COPY OF TRACKING DETAILS DOWNLOADED FROM DEPT. OF POSTS WEBSITE. EXHIBIT P4 TRUE EXTRACT OF RELEVANT PORTIONS FROM POSTAL GUIDE PUBLISHED BY DIRECTOR GENERAL OF POSTS.

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RESPONDENT'S EXHIBITS : NIL.

//TRUE COPY//

P.A. TO JUDGE

bp 06/4/2018

A. MUHAMED MUSTAQUE, J.

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W.P.(C).No.6271 of 2018

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.......................................... Dated this the 5^th day of April, 2018.

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JUDGMENT

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The petitioner is a registered dealer approached this Court challenging Ext.P2 order of assessment for the year 2011-12. As seen from the impugned order, the pre assessment notice addressed to the petitioner was returned as unclaimed. Learned counsel for the petitioner submits that the petitioner was never served with any notice and therefore, an opportunity should be given to raise objections.

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Taking note of the facts and circumstances, this Court is of the view that an opportunity should be given to the petitioner. Accordingly, the impugned order and demand also are set aside. The petitioner shall appear before the respondent on 19.04.2018 and raise objections and thereafter the respondent shall pass appropriate orders after hearing the petitioner.

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The writ petition is disposed of as above.

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Sd/-

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A. MUHAMED MUSTAQUE, JUDGE.

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Pomsy Food Products (P) Ltd. v. Assistant Commissioner III

Case brief

What is this about?

What did the court decide?

Pomsy Food Products (P) Ltd. v. Assistant Commissioner III

Case brief

What is this about?

What did the court decide?

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