AMALA CANCER HOSPITAL SOCIETY, V. THE AGRICULTURAL INCOME TAX OFFICER AND SALES TAX OFFICER,

WP(C)/11476/2019

AI Insights

The case involves the Amala Cancer Hospital Society, which challenged the assessment order Ext.P6 issued by the Agricultural Income Tax Officer and State Tax Officer, SGST Department, Thrissur. The petitioner argued that the assessment order was passed without providing an opportunity to respond to the concerns raised in their previous communications (Ext.P5 and the reply dated 26.03.2019). The court found merit in the petitioner's argument, noting the violation of natural justice principles, and thus set aside the assessment order, remanding the case for a fresh assessment.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 761139 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-09-2019
• Assessment Year: misc
• Laws Referred To: KVAT Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES
• Assessee Lawyers: RAJU JOSEPH; C JOSEPH ANTONY
• Keywords: Assessment Order; Natural Justice; Remand; Violation
• Section: 25(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 03RD DAY OF SEPTEMBER 2019 / 12TH BHADRA, 1941 WP(C).No.11476 OF 2019(H) PETITIONER: AMALA CANCER HOSPITAL SOCIETY, AMALA NAGAR, TRISSUR - 680 555, KERALA, REPRESENTED BY FINANCE MANAGER, SRI.BABY SCARIA. BY SR. ADV. SRI. RAJU JOSEPH ADV. SRI.C.JOSEPH ANTONY RESPONDENTS: 1 THE AGRICULTURAL INCOME TAX OFFICER AND STATE TAX OFFICER, SGST DEPARTMENT, POOTHOLE, THRISSUR - 680 001. 2 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.11476 OF 2019(H) 2 JUDGMENT Heard Sri. Raju Joseph, the learned Senior Counsel for the petitioner and Dr. Thushara James, the learned Government Pleader for the respondents. 2. The petitioner assails Ext.P6 assessment order dated 27.03.2019. The ground of challenge against Ext.P6 assessment order is that reply of petitioner dated 26.03.2019 and Ext.P5 request are referred to and without affording opportunity to petitioner, Ext.P6 assessment order dated 27.03.2019 was passed by the first respondent. Therefore, the petitioner contends that Ext.P6 is illegal and violative of principles of natural justice. 3. The writ petition was listed for admission on 10.04.2019 and at the request of respondents, the writ petition was adjourned from time to time. 4. The statement of respondents is filed and WP(C).No.11476 OF 2019(H) 3 after perusing the stand taken in the statement, the Court directed the respondents to produce the original file for inspection of Court. The file is made available from the office of the first respondent. 5. After perusing the record, I am satisfied the objection raised against Ext.P6 is tenable and Ext.P6 is liable to be set aside on the short ground of violative of principles of natural justice. 6. The writ petition is disposed of by the following orders:- a) Ext.P6 is set aside. The matter is remitted back to the first respondent for consideration and disposal in accordance with law. b) The petitioner is directed to appear before the first respondent on 19.09.2019 on 11 A.M. with reply/books of accounts as the petitioner is advised in this behalf. c) The first respondent either on 19.09.2019 or on any other date to which the enquiry stands adjourned and duly intimated to the petitioner disposes of the assessment. The assessment, after remand as WP(C).No.11476 OF 2019(H) 4 directed by this Court, shall be completed on or before 20.10.2019. Sd/- S.V.BHATTI JUDGE DCS WP(C).No.11476 OF 2019(H) 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 05/03/2019 IN RESPECT OF THE YEAR 2012-13. EXHIBIT P2 TRUE COPY OF THE NOTICE IN RESPECT OF THE YEAR 2013-2014 ISSUED UNDER 25(1) KVAT ACT DATED 05/03/2019. EXHIBIT P3 TRUE COPY OF THE NOTICE IN RESPECT OF THE YEAR 2014-2015 ISSUED UNDER 25(1) KAVT ACT DATED 05/03/2019. EXHIBIT P4 DETAILS OF COLLECTION MADE BY THE PETITIONER DURING THE FINANCIAL YEAR 2012- 13. EXHIBIT P5 TRUE COPY OF THE REQUEST MADE BY PETITIONER TO THE FIRST RESPONDENT DATED 23/03/2019. EXHIBIT P6 TRUE COPY OF THE ORDER PASSED BY THE FIRST RESPONDENT DATED 27/03/2019. "