R.Poobalakrishnan, v. the Intelligence Officer
Case brief
What is this about?
The High Court set aside an order passed by the State Tax Officer under Section 25 of the Kerala Value Added Tax Act, 2003, which was made without informing the petitioner that their request for further time to file a reply had been rejected, holding it to be in breach of natural justice.
What did the court decide?
Ext.P9 order set aside and matter remitted to the second respondent for disposal in accordance with law, with liberty to appear on 27.6.2019.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
WEDNESDAY, THE 12TH DAY OF JUNE 2019 / 22ND JYAISHTA, 1941
WP(C).No. 11964 of 2019
PETITIONER:
R.POOBALAKRISHNAN,AGED 39 YEARS PROPRIETOR, RATNA TEXTILES, FORT, THIRUVANANTHAPURAM.
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL SRI.V.SURENDRAN
RESPONDENTS:
1 THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002, FLOOR, C BLOCK, NEW BUILDING, PUBLIC OFFICE, THIRUVANANTHAPURAM-695033.
2 THE STATE TAX OFFICER,3RD CIRCLE, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002.
Issues for consideration
3 issues framed by the court
Whether the impugned order passed without intimating the decision on the request for further time violated the principles of natural justice under Section 25 of the Act.
Whether the petitioner was denied opportunity of hearing before the order was passed.
Whether the impugned order is sustainable in view of the chronology of requests for time and lack of communication of the outcome.
Parties & counsel
- petitioner
R.POOBALAKRISHNAN
- respondent
THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES
- respondent
THE STATE TAX OFFICER,3RD CIRCLE
Coram
Case details
As recorded by the court registry
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