Quashed

Karthika Trading Co. v. Assistant Commissioner,Special Circle

Kerala HC18 Jun 2019WP(C)/11003/2019

Case brief

AI extract

What is this about?

The Kerala High Court quashed an assessment order passed by the Assistant Commissioner, GST Department. The Court held that the order was violative of principles of natural justice as the assessment authority passed the order without furnishing documents and allowing the petitioner time to file a reply. The Court directed the authority to follow proper procedure.

What did the court decide?

The impugned order was set aside. Directions were issued to the 1st respondent to furnish documents and copies within two weeks of receipt of the petitioner's request, followed by filing the reply wit

Karthika Trading Co. Vs Assistant… — Constitutional and Fundamental Rights | Kerala HC (2019)

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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 S.V.BHATTI

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TUESDAY, THE 18TH DAY OF JUNE 2019 / 28TH JYAISHTA, 1941

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WP(C).No.11003 of 2019

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PETITIONER:

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KARTHIKA TRADING CO.

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ROHINI NIVAS, PUZHAVATHU, CHENGANACHERRY- 686 101. (REPRESENTED BY SRI. NAVANEETHA KRISHNAN, MANAGING PARTNER)

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BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)

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RESPONDENTS:

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1 ASSISTANT COMMISSIONER,SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, SALES, TAX COMPLEX, NAGAMPADAM, KOTTAYAM-686 001.

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2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN 695 001.

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BY ADV. GOVERNMENT PLEADER

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GP. DR. THUSHARA JAMES

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.11003 of 2019

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JUDGMENT

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Heard Sri K.N. Sreekumaran, the petitioner's counsel and

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Dr.Thushara James, the learned Government Pleader for the respondents.

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The petitioner prays for the following reliefs:

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“i) call for the records leading to Ext.P6 and to quash the same by issuance of a writ of certiorari or any other appropriate writ, direction or order found fit and proper by this Hon'ble Court.

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ii) issue any appropriate writ, direction or order found fit and proper by this Hon'ble Court on the facts and in the circumstances of the case.”

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The order impugned in the writ petition is set aside

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as violative of principles of natural justice. Though the learned Government Pleader strenuously tried to sustain the

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order impugned in the writ petition, this Court is not persuaded to accept the submission for a simple reason that

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the respondent deals with the assessment year 2012-13 initiates action in February and passes order on 28.03.2019.

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WP(C).No.11003 of 2019

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What is important in the narration is that the petitioner had time till 28.03.2019 to file the reply. Even before the day stipulated by the respondent is completed, the respondent by referring to absence of reply passed the impugned order. For the above reasons, it is set aside. The petitioner appears before the 1^st respondent on 05.07.2019 and makes a request for furnishing the copies of documents etc, the petitioner desires to rely on and on receipt of such request the 1^st respondent furnishes the details or the copies of documents available with the 1^st respondent within two weeks thereafter. The petitioner files the reply within one week thereafter. The assessment is completed on or before 05.08.2019.

Sd/-

S.V.BHATTI JUDGE

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WP(C).No.11003 of 2019

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APPENDIX

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 25.1.2019 ISSUED BY THE 1ST RESPONDENT.

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EXHIBIT P2 TRUE COPY OF THE REPLY DATED 18.3.2019 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

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EXHIBIT P3 TRUE COPY OF THE DETAILS SENT BY EMAIL BY THE 1ST RESPONDENT ON 21.3.2019.

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EXHIBIT P4 TRUE COPY OF THE HEARING NOTICE DATED 23.3.2019 ISSUED BY THE 1ST RESPONDENT.

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EXHIBIT P5 TRUE COPY OF THE ADJOURNMENT LETTER DATED 27.3.2019 FILED BEFORE THE 1ST RESPONDENT.

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EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER FOR 2012-13 NO.32051544232/2012-13 DATED 28.3.2019 ISSUED BY THE 1ST RESPONDENT.

Karthika Trading Co. v. Assistant Commissioner,Special Circle

Case brief

What is this about?

What did the court decide?

Karthika Trading Co. v. Assistant Commissioner,Special Circle

Case brief

What is this about?

What did the court decide?

What the court decided

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